Computation of book profit for the purposes of levy of MAT u/s 115JB for Indian Accounting Standards (Ind AS) compliant companies-Framework
August 5, 2016
Income Tax
Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, 5th August, 2016. PRESS RELEASE Subject: Framework for computation of book profit for the purposes of levy of MAT under section 115JB of the Income-tax Act, 1961 for Indian Accounting Standards (Ind …