https://www.scconline.com/blog/post/2018/01/08/relaxation-provisions-relating-levy-mat-case-companies-application-corporate-insolvency-resolution-process-admitted-insolvency-bankruptcy-code-20/
Relaxation in provisions relating to levy of MAT in case of companies against whom an application for corporate insolvency resolution process has been admitted under Insolvency and Bankruptcy Code, 2016