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Advance minimum tax - profit linked deduction

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(Querist)
19 March 2012 The union budget says " Proposal to extend the levy of Alternate Minimum Tax to all persons, other than
companies, claiming profit linked deductions "

Dose it mean SEZ units claiming profit linked deductions under SEC. 10 AA is exempted from MAT ? Please clarify .
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CA. Hari Kishan

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CA. Hari Kishan (Expert)
19 March 2012 AMT shall be now extented to non corporate assessee

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