Minimum Alternate Tax (MAT) on SEZ units - provisions of section ...

Section 115JB exempts SEZ businesses from Minimum Alternate Tax (MAT) on income from April 1, 2005, onwards.

July 25, 2015

Case Laws Income Tax AT

Minimum Alternate Tax (MAT) on SEZ units - provisions of section 115JB shall not apply to the income accrued or arisen on or after 1.4.2005 from any business carried on, or services rendered, by an entrepreneur or a Developer, in a Unit or Special Economic Zone, as the case may be. - AT

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Minimum Alternate Tax (MAT) on SEZ units - provisions of section ...

Section 115JB exempts SEZ businesses from Minimum Alternate Tax (MAT) on income from April 1, 2005, onwards.

July 25, 2015

Case Laws Income Tax AT

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