Mat For Assessment Year 2014 15

Total deduction amount of assessment year 2014 15 and 2015 16 shall be rs. No interest is paid to a taxpayer on such mat credit. 15 firm co operative society local authority.

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Income tax slab for financial year 2014 15 posted on.

Mat for assessment year 2014 15.

My query is why i should pay the penalty since the law is made on 1st april 2017 onwords and not to prior to that. 12 domestic company. Income tax slab tells the tax rate at which you have to pay tax on income. It means as per the bill the reduced rate of 15 per cent for mat is applicable from ay.

Deduction under section 80 ia for power sector. Today i have gone to income tax department to file the return financial year 2014 15 assessment year 2015 16 whereas the income tax officer has told me to pay penalty rs. Frequently asked questions faqs q1. Deduction for additional wages in certain cases section 80jja.

We can say that it is an amount based deduction and total deduction should not be more than rs. It is extended in up to 31st march 2014. Tax payable for any assessment year cannot be less than 18 5 of book profit. Tuesday december 30 2014.

1000 00 since the income is below 2 50lacs. Please note that the income of financial year 2014 15 is taxable at the tax rate applicable for assessment year 2015 16. However when the taxation laws amendment bill 2019 was tabled in the parliament for approval of the ordinance the expression of the provision related to the applicability of the commencement date for reduced mat rate was modified and the assessment year 2020 21 is amended to previous year. Is less than the rate of mat applicable from the assessment year 2016 17.

However if mat credit cannot be utilised by the company within a period of 15 years immediately succeeding the assessment year in which such credit was generated then it will lapse. Mat credit that is equivalent to the tax paid in excess of mat over normal tax liability can be carried forward up to a period of 15 assessment years from the year mat credit was generated.

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