Mat Treatment In Ind As

Therefore the central board of direct taxes cbdt constituted a committee in june 2015 for suggesting the framework for computation of minimum alternate tax mat liability under section 115jb for ind as compliant companies in the year of adoption and thereafter. Items under heading items that will be reclassified to profit or loss will automatically be included for mat calculation as and when they are reclassified as profit loss in accordance with relevant ind as since they will not meet the condition of clause i of explanation 1 of 115jb 2. For accounting periods commencing on 1 april 2016 and 1 april 2017 based on certain prescribed thresholds.

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Illustration clarifying mat adjustments due to ind as example 1 the company is covered under phase 1 its transition date is april 1 2015 the year of ind as adoption is financial year 2016 17 and the comparative period is financial year 2015 16 on the transition date the company makes the following adjustments in the opening retained earnings.

Mat treatment in ind as.

Also adjustments made to retained earning in case of revaluation shall be ignored. Impact of revaluation shall be ignored. 15th june 2017 1. A much needed amendment to align mat computation with ind as in the year of adoption and thereafter is introduced in finance act 2017.

An entity may use fair value in its opening ind as balance sheet as deemed cost in case of ppe or intangibles. As different accounting treatments have been suggested under previous gaap and ind as for certain transactions the book profit under mat may change. In our previous publications we provided a broad overview of the mat framework for the computation of book profit for companies required to comply with ind as in the year of adoption and thereafter in the form of frequently asked questions faqs. Introduction as the book profit based on ind as compliant financial statement is likely to be different from the book.

Accounting under ind as impact on mat guidance under section 115jb and faq specific adjustment as prescribed to be made impact under normal provision of income tax act treatment covered under icds or act follow treatment as per icds or act or binding judicial precedents treatment neither covered by icds nor act. Framework proposed by the mat ind as committee the ministry of corporate affairs mca through its notification dated 16 february 2015 issued a road map for implementation of ind as by companies other than banking companies insurance companies and non banking financial companies nbfcs in two phases i e. The mat ind as committee the committee constituted for this purpose. 115jb 2c read with first proviso and explanation.

In such case treatment for mat purpose is as under 1. Mat treatment under ind as is taxing of capital adjustment unintended introduction. This has brought certain level of clarity in mat computation within ind as framework.

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