TIOL-DDT 2693 · Monday, 28 September 2015 · story 4 of 4

No Minimum Alternate Tax (MAT) on foreign companies having no PE in India-CBDT

GOVERNMENT has already clarified the inapplicability of MAT provisions to FIIs/FPIs. Government has decided that MAT under section 115JB of the Income-tax Act will not be applicable to foreign companies having no place of business/permanent establishment in India.

The Income Tax Act will be amended.

Until Tomorrow with more DDT

Have a nice day.

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