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Description
MAT 2010-11 as amended by the Finance Act, 2010
An Exhaustive treatise on Minimum Alternate Tax Inclusive of Development of Law and Amendments by the Finance Act, 2010 Covering all present and possible issues with critical comments, precedents and tests - a veritable treasury of all that is to be known on the subject
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Contents
Chapter 1. Minimum Alternate Tax - An Overview
Chapter 2. Constitutionality of Alternate Tax on Companies
Chapter 3. The Charging Section
Chapter 4. Effect of Non-Obstante Clause
Chapter 5. Liabilities of Non-Resident Companies
Chapter 6. How are Book Profits Computed
Chapter 7. Computation of Book Profits - Some Precedents
Chapter 8. Adjustments to Book Profits - General
Chapter 9. Adjustment for Income Tax
Chapter 10. Adjustments Relating to Reserves
Chapter 11. Adjustments for Provisions for Unascertained Liabilities
Chapter 12. Miscellaneous Adjustments
Chapter 13. Adjustments for Credit from Reserves
Chapter 14. Adjustments for Exemptions
Chapter 15. Adjustment for Past Losses or Depreciation-I
Chapter 16. Adjustment for Past Losses or Depreciation-II
Chapter 17. Adjustments for Incentive Reliefs
Chapter 18. Treatment of Sick Industrial Companies
Chapter 19. Fall Out of Shift from Book Profits to Regular Basis
Chapter 20. Certificate of Taxable Book Profits
Chapter 21. Saving Clause
Chapter 22. Tax Credit is Back
Chapter 23. Minimum Alternate Tax and Advance Tax
Chapter 24. Calculation of Tax
Chapter 25. Procedural Law
Annexure
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Author Details
S. Rajaratnam, M.A., LL.M., F.LC.W.A. (born on 15.6.1928) formerly of Indian Revenue Service, retired as Accountant Member of the Income-tax Appellate Tribunal in 1985. During his service, he was deputed to Sri Lanka as Tax Expert and to Government of Tamil Nadu as Member of Sales-tax and Agricultural Income-tax Appellate Tribunal during 1971-75. He is currently Director (Education & Research), Society of Auditors, Chennai. He is a columnist for a weekly column "Tax Forum" in the Hindu, a bi-monthly column "Landmark Cases" in Income Tax Reports (ITR), a fortnightly piece "Rajaratnam's Corner" and "Tax Quiz" for Consolidated Commercial Digest (CCD) and a monthly column "Tax Titbits" for Management Accountant. He has authored several books, among which are "Tax Management", "Tax Valuation", "Landmark Cases" and "Tax Planning", besides books on MAT, Charities and Double Tax Avoidance Agreement published by the Snow White, Mumbai. He is also revising Sampath lyengar's "Law of Income-tax,"( 10th Edition) in eight volumes.
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