Applicability of mat in sez area

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Saurabh Tank

Saurabh Tank (Querist)
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18 October 2014 Dear sir, Please help, i am confuse about applicability of MAT in SEZ area.. Thank you..

Swanand

Swanand (Expert)
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10 November 2014 MAT is applicable on SEZ Units & SEZ Developers as normal since 1/4/2012. There was a news in times of India as on 23rd Oct. that govt. proposes to remove MAT from SEZ's however there is no supporting notification or press release from Govt. So as on today MAT is Applicable on SEZ's too.