Скачать или смотреть Minimum Alternate Tax (MAT) | Step-by-Step Calculation under Income Tax Act

Understand Minimum Alternate Tax (MAT) in detail under Section 115JB of the Income Tax Act, 1961.
In this video, we explain how MAT is calculated, when it applies, and how to compute book profit for MAT purposes with a practical example.

📌 Topics Covered:

What is MAT (Minimum Alternate Tax)?
Applicability of MAT under Section 115JB
Step-by-step MAT calculation with example
Book Profit adjustments as per Income Tax Rules
MAT Credit & Carry Forward under Section 115JAA

Latest updates on MAT rates (as per Finance Act 2025)

🎯 Perfect for: Tax professionals, CA students, business owners & finance learners.

🔹 Suggested Keywords

MAT calculation, Minimum Alternate Tax, Section 115JB, MAT under Income Tax, MAT credit, Book profit calculation, MAT rate 2025, Income tax calculation, Company tax under MAT, MAT example

🔹 Suggested Hashtags

#IncomeTax, #MAT, #MinimumAlternateTax, #Section115JB, #TaxCalculation, #BookProfit, #MATCredit, #FinanceAct2025, #CATraining, #TaxEducation, #TaxPlanning

Important Links:
GST Resources:
• [CBIC Official Website](https://www.cbic.gov.in/)
• [GST Portal](https://www.gst.gov.in/)
• [GST Suvidha Portal](https://gstsuvidhakendra.org.in/)

Important Links:
GST Resources:
• [CBIC Official Website](https://www.cbic.gov.in/)
• [GST Portal](https://www.gst.gov.in/)
• [GST Suvidha Portal](https://gstsuvidhakendra.org.in/)

Income Tax Resources:
• [CBDT Portal](https://www.incometax.gov.in/iec/fopo...)
• [Income Tax e-Filing Portal](https://www.incometax.gov.in/iec/fopo...)

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Disclaimer:
The interpretations shared in this video are based on personal understanding. Tax laws can vary, and we recommend cross-verifying with official provisions/rules before taking action.