Imposition of MAT on SEZs

The provisions of Minimum Alternate Tax (MAT) have been made applicable to Special Economic Zone (SEZ) Developers and Units with effect from 1st April, 2012. The imposition of MAT on SEZs has brought the book profits of SEZ units and developers under the ambit of Sec 115JB of the I-T Act, 1961. The investment in… Read More

Tags: Anand SharmaBusiness process outsourcingCroreInformation technologyMATMinimum Alternate TaxSEZSpecial Economic Zone

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