Amendment of section 115JB. - Minimum Alternate Tax (MAT) shall not be applicable to a foreign company,...

Amendment of section 115JB. - Minimum Alternate Tax (MAT) shall not be applicable to a foreign company, w.e.f. 01.04.2001 if the foreign company does not have as a permanent establishment under relevant Double Taxation Avoidance Agreement (DTAA) or a place of business in India. .....

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