Mat credit

sir,

querry regarding mat credit---   if my total TAX amount as pet INCOME TAX  provisions is 100 and as per MAT is 150. i have paid mat of 150 and made a mat credit for 50/-   next year my  total TAX amount as pet INCOME TAX  provisions is 150 and as per MAT is 100. then what amount i hav to pay as tax this year ???

can mat be adjusted against INCOME TAX amount or only with MAT payable amount in subsequent year??

thanks in advance !!!