1. Introduction The Minimum Alternative Tax (MAT) is a provision introduced in direct tax laws to limit the tax deductions/exemptions […]
The Income Tax Amendment Ordinance 2019 had inserted a new section 115BAB in the Income Tax Act 1961 to provide […]
The Government of India has introduced the Taxation (Amendment) Ordinance 2019 on the 20th of September 2019. The new section […]