Calculation of mat

IN F.Y. 2010-2012 PVT LTD CO. PAID I.T AS PER MAT

IN F.Y. 11-12 IT DEBITED INTEREST PAID ON MAT OF RS. 5875/-

COMPANY'S PROFIT IS OF RS. 500000/-  AFTER DEBIT OF ABOVE INTEREST.

THIS YEAR ALSO COMPANY HAS TO PAY TAX AS PER MAT PROVISION.

AT THE TIME OF CALCULATION OF MAT , IS INTEREST DEBITED TO P & L ACC. ADD BACK TO THE PROFIT?

(MEANS INTEREST PAID ON MAT DEBITED TO PROFIT AND LOSS ACCOUNT IS TO BE CONSIDER FOR CALCULATION OF MAT ) ?