Minimum Alternate Tax (MAT)

You might have heard of several types of mats – doormat, yoga mat, study mat, diplomat, GMAT etc. But today we are going to talk about none of those. Because the mat we are talking about is Minimum Alternate Tax.

As you already know, companies do business. By doing business they earn something called profit. At a very basic level, profit is total revenue minus total cost. But like everything else, it is usually not that simple. Interpretations of total revenue and total cost vary widely. But the calculation of a uniform, comparable and reliable figure of profit is crucial. Continue reading 

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