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Mat on sez

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Querist : Anonymous (Querist)
28 November 2012 (1)Is MAT applicable on units operating in Special Economic Zone (SEZ).

(2) Is MAT applicable to units manufacturing and exporting computer software from a STPI unit or in Industrial area in Uttaranchal and was enjoying 100% tax benefit u/s 80-IC (2)(ii) of the Income Tax Act.

Please suggest.

28 November 2012 MAT is now applicable on all Assesses enjoying any kind of Tax Benefit.

Refer CIRCULAR NO. 02/2012 [F. NO.142/01/2012-SO(TPL)], DATED 22-5-2012 for details



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