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 Information Technology (IT) and IT Enabled Services (ITES) SEZs during the last two years is as under:-


Total Investment in SEZs

(Rs in Crore)

Investment in IT/ITES SEZs

(Rs. in Crores)







The proposal for review of imposition of Minimum Alternate Tax (MAT) was taken up by the Government and there has been no decision to reconsider the same at present.


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eMinds Legal

eMinds Legal is a Corporate Law Firm based in Gurgaon, India specializing in Corporate Legal, Corporate Secretarial and Compliance. The Firm comprises of a team of Corporate Lawyers and Company Secretaries with in-depth subject matter knowledge and participative industry experience of over 15 years.

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