Company Taxation in India
INCOME TAX ACT – Company Taxation in India ALTERNATE MINIMUM TAX (AMT) [CHAPTER XII-BA–SECTIONS 115JC TO 115JF] SET OFF OF CREDIT OF MAT PAID UNDER SECTION 115JB [SECTION 115JAA] MINIMUM ALTERNATE TAX ON COMPANIES [SECTION 115JB] COMPUTATION OF BOOK PROFIT FOR IND-AS COMPLIANT COMPANIES DIRECT TAX LAWS Section 119 of the Income-tax Act, 1961 – …