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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

MAT applicability - The provisions of section 115JB of the act ...

Case Laws     Income Tax

December 5, 2015

MAT applicability - The provisions of section 115JB of the act are not applicable in the case of the Banks and the amendment brought in section 115JB of the Act read with Explanation 3 thereon by the Finance Act 2012 is applicable only with effect from Asst Year 2013-14- AT

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