Guide To MAT with IND AS Impact on MAT Computation

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Description

This book provides complete analysis of each and every provisions relating to MAT including their impact on IndAS compliant companies. The current publication incorporates all the changes made by the Finance (No. 2) Act, 2019. The following are the key features of this book:
  • Analysis of the applicability of MAT provisions along with it historical background
  • Implication of MAT on companies required to comply with IND AS
  • In depth analysis and discussion on adjustments to book profits with supporting case laws
  • Signification issues relating to MAT credit
  • Scope and filing of Form 29B by Chartered Accountant 
  • Overview of provisions relating to Alternate Minimum Tax (AMT)

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