26 November 2010
MAT - Minimum Alternative Tax, refer the provision of Sec 115JB.
http://law.incometaxindia.gov.in/DIT/File_opener.aspx?page=ITAC&schT=&csId=ed07e3a4-6b09-44ab-98cb-88211f6f6e48&rdb=sec&yr=75996b99-a798-4098-bca8-e66ee23fe426&sec=115&sch=&title=Taxmann - Direct Tax Laws