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Monday, May 15, 2017

MAT impact on financials under IND AS

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1. Background With companies having net worth exceeding INR 500 crores required to converge their financials with the Indian Accounting Standards (IND AS) for financial years beginning on or after 1 April, 2016, the Minimum Alternate Tax (MAT) implications for section 115JB of the Income Tax Act, 1961 (ITA) were a big mystery. The Finance […]

May 15, 2017 at 02:02PM

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from shahfalguni

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