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What is MAT rate

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(Querist)
02 April 2022 What is Mat Rate.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
03 April 2022 A Company shall be liable to pay Minimum Alternate Tax (MAT) at 15% of book profit (plus surcharge and Health and Education cess as applicable) where the normal tax liability of the Company is less than 15% of book profit.

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