Quantcast
  • Bharat Law House's Minimum Alternate Tax (MAT) by CA. Kamal Garg [Edn. 2023]

Contents

  • Chapter 1       Minimum Alternate Tax (MAT) — An Introduction
  • Chapter 2       Net Profit as per Profit and Loss Account
  • Chapter 3       Income Tax Paid/Payable/Provision for Income Tax
  • Chapter 4       Amounts Carried to Reserves
  • Chapter 5       Unascertained Liabilities
  • Chapter 6       Provision for Losses of Subsidiary Companies
  • Chapter 7       Dividends paid or proposed
  • Chapter 8       Tax Free Incomes and Expenditures Related to them
  • Chapter 9       Expenditure Relatable to Share of Income in AOP/BOI
  • Chapter 10     Expenditure relatable to Foreign Company’s Income Taxable at less than MAT rate
  • Chapter 11     Notional Loss of Sponsors of REITS and INVITS on Exchange of Shares in SPV for Units of REIT/INVIT or Due to Change in Value of Units or Loss on Transfer of Units
  • Chapter 12     Expenditure Relatable to Resident Company’s Royalty Income from Patents Chargeable to tax u/s 115BBF @ 10% (i.e. at less than MAT rate)
  • Chapter 13     Amount of Depreciation and Revaluation Reserve in Respect of Asset Retired/Disposed Off
  • Chapter 14     Withdrawals from Reserves or Provisions
  • Chapter 15     Loss Brought Forward or Unabsorbed Depreciation
  • Chapter 16     Profits of a Sick Industrial Company
  • Chapter 17     FAQs under MAT
  • Chapter 18     Rationalisation of provisions of section 115JB in line with Indian Accounting Standard (Ind-AS)
  • Appendix 1    Indian Accounting Standard (Ind AS) 101: First-time Adoption of Indian Accounting Standards
  • Chapter 19     Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III
  • Chapter 20     FAQs on Schedule III under Companies Act, 2013
  • Chapter 21     Ind AS Financials Format — A Comparison with AS Financials Format
  • Chapter 22     Significant Accounting Standards pertinent to MAT under Income Tax Act, 1961
  • Chapter 23     Accounting Treatment for MAT Credit
  • Chapter 24     Special Provisions Relating to Certain Limited Liability Partnerships (LLP)
  • Chapter 25     Alternate Minimum Tax (AMT) on all persons other than companies [Section 115JC to 115JF Chapter XIIBA]
  • Chapter 26     Significant Judgments on MAT
  • Chapter 27     Levy of MAT on FIIs
  • Chapter 28     Illustrations on MAT
  • Chapter 29     Draft guidelines for computation of book profit by  Ind AS Compliant Companies
  • Appendix 1    Relevant Statutory Provisions
  • Appendix 2    Rule 40B with Form 29B
  • Appendix 3    Sections 115JC to 115JF
  • Appendix 4    Rule 40BA with Form 29C
  • Appendix 5    Schedule III of Companies Act, 2013
  • Appendix 6    Schedule II of Companies Act, 2013

Write a review

Note: HTML is not translated!
    Bad           Good

Bharat Law House's Minimum Alternate Tax (MAT) by CA. Kamal Garg [Edn. 2023]

  • Rs1,195.00


Related Books

Taxmann's Guide to Minimum Alternate Tax & Alternate Minimum Tax (MAT & AMT) by CA. Srinivasan Anand G.

Taxmann's Guide to Minimum Alternate Tax & Alternate Minimum Tax (MAT & AMT) by CA. Srinivasan Anand G.

About the book: This is an excellant reference books coving Minimum Alternate Tax (MAT) ..

Rs425.00

Taxmann's Guide to Ind AS under MAT by CA. Santosh Maller

Taxmann's Guide to Ind AS under MAT by CA. Santosh Maller

Incorporating :MAT treatment for Ind AS adjustments and first-time adoption options (As per Finance ..

Rs575.00

Tags: Bharat Law House, Minimum Alternate Tax, CA. Kamal Garg, MAT