MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 by CA. Kamal Garg is a Practice book on Corporate and Commercial Laws on Conferenza, priced at ₹1,075 (10% off MRP ₹1,195). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹1,075 · 10% off
- Course
- Practice
- Subject
- Corporate and Commercial Laws
- Edition
- 9th, 2023
- Pages
- 616
MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013
Bharat Law House
Book Specifications
- Edition9th, 2023
- Edition
- 9th, 2023
- Pages
- 616
- Chapters
- 18 + Appendix
About this book
A detailed study of Minimum Alternate Tax (MAT) under Schedule III of the Companies Act, 2013. Covers MAT computation, adjustments to book profit, special provisions, FAQs, and alignment with Indian Accounting Standards. Ideal for CA practice learners and professionals.
At a glance
| Edition | 9th, 2023 |
| Pages | 616 |
| Chapters | 18 + Appendix |
What's inside
- Step-by-step explanation of MAT computation and book profit adjustments
- 18 focused chapters covering each key adjustment head (depreciation, reserves, losses, foreign income, etc.)
- FAQs on common MAT issues
- Detailed treatment of Ind-AS alignment and rationalisation under section 115JB
- Appendix on Indian Accounting Standard (Ind-AS) 101
Who should buy this
- CA students studying Corporate and Commercial Laws (Practice module)
- Professionals working on company tax compliance and MAT computations
- Anyone needing clarity on Schedule III MAT provisions
Publisher's description
Edition: 9th edn., 2023
ISBN: 978-81-9626-055-2
Pages: 616
Author: CA. Kamal Garg
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 &
Frequently asked questions
What is MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013?+
A detailed study of Minimum Alternate Tax (MAT) under Schedule III of the Companies Act, 2013. Covers MAT computation, adjustments to book profit, special provisions, FAQs, and alignment with Indian Accounting Standards. Ideal for CA practice learners and professionals. At a glan
Who is the author of MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013?+
CA. Kamal Garg (Bharat Law House).
How much does MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 cost?+
MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 is available for ₹1075 (MRP ₹1195) on Conferenza, with fast delivery.
Which exam is MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 for?+
Practice — Corporate and Commercial Laws.
Which edition of MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 is this, and is it the latest?+
This listing is the 9th, 2023. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 good for self-study of Corporate and Commercial Laws?+
MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 is a Corporate and Commercial Laws book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Corporate and Commercial Laws?+
There's no single "best" book for Corporate and Commercial Laws — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 by CA. Kamal Garg is one Practice option; compare it with other Corporate and Commercial Laws books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 available as a free PDF download?+
MINIMUM ALTERNATE TAX (MAT) under Schedule III of Companies Act, 2013 is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.