Minimum Alternate Tax (MAT) under Schedule III of Companies Act, 2013

Chapter 1 - Minimum Alternate Tax (MAT) - An Introduction
Chapter 2 - Net Profit as per Profit and Loss Account
Chapter 3 - Income Tax Paid/Payable/Provision for Income Tax
Chapter 4 - Amounts Carried to Reserves
Chapter 5 - Unascertained Liabilities
Chapter 6 - Provision for Losses of Subsidiary Companies
Chapter 7 - Dividends paid or proposed
Chapter 8 - Tax Free Incomes and Expenditures Related to them
Chapter 9 - Expenditure Relatable to Share of Income in AOP/BOI
Chapter 10 - Expenditure relatable to Foreign Company's Income Taxable at less than MAT rate
Chapter 11 - Notional Loss of Sponsors of REITS and INVITS on Exchange of Shares in SPV for Units of REIT/INVIT or Due to Change in Value of Units or Loss on Transfer of Units
Chapter 12 - Expenditure Relatable to Resident Company's Royalty Income from Patents Chargeable to tax u/s 115BBF @ 10% (i.e. at less than MAT rate)
Chapter 13 - Amount of Depreciation and Revaluation Reserve in Respect of Asset Retired/Disposed Off

Chapter 14 - Withdrawals from Reserves or Provisions
Chapter 15 - Loss Brought Forward or Unabsorbed Depreciation
Chapter 16 - Profits of a Sick Industrial Company
Chapter 17 - FAQs under MAT
Chapter 18 - Rationalisation of provisions of section 115JB in line with Indian Accounting Standard (Ind-AS)

Appendix 1 - Indian Accounting Standard (Ind AS) 101: First-time Adoption of Indian Accounting Standards

Chapter 19 - Format of Financial Statements for Companies (Other than NBFCs) required to comply with Ind-AS under Companies Act, 2013 — Division II of Schedule III
Chapter 20 - FAQs on Schedule III under the Companies Act, 2013
Chapter 21 - Ind AS Financials Format — A Comparison with AS Financials Format
Chapter 22 - Significant Accounting Standards pertinent to MAT under Income Tax Act, 1961
Chapter 23 - Accounting Treatment for MAT Credit
Chapter 24 - Special Provisions Relating to Certain Limited Liability Partnerships (LLP)
Chapter 25 - Alternate Minimum Tax (AMT) on all persons other than companies [Section 115JC to 115JF Chapter XIIBA]

Chapter 26 - Significant Judgments on MAT
Chapter 27 - Levy of MAT on FIIs
Chapter 28 - Illustrations on MAT
Chapter 29 - Draft guidelines for computation of book profit by Ind AS Compliant Companies

Appendix 1 - Relevant Statutory Provisions
Appendix 2 - Rule 40B with Form 29B
Appendix 3 - Sections 115JC to 115JF
Appendix 4 - Rule 40BA with Form 29C
Appendix 5 - Schedule III of Companies Act, 2013
Appendix 6 - Schedule II of Companies Act, 2013