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Book profit for mat

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(Querist)
20 July 2012 Is the interest paid on Late deposit of TDS is to be added back while calculating Book profit? Please help me.
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CS ANAND RAVADA

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CS ANAND RAVADA (Expert)
20 July 2012 while computation of deemed income u/s 115JB, interest on income tax and late deposit of TDS are disallowed items, hence add back to income.
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Amrit Monga

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Amrit Monga (Querist)
09 August 2012 ok, thanx sir
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Amrit Monga

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Amrit Monga (Querist)
09 August 2012 ok, thanx sir

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