{"id":180344,"date":"2018-01-08T15:30:38","date_gmt":"2018-01-08T10:00:38","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=180344"},"modified":"2018-01-08T14:04:57","modified_gmt":"2018-01-08T08:34:57","slug":"relaxation-provisions-relating-levy-mat-case-companies-application-corporate-insolvency-resolution-process-admitted-insolvency-bankruptcy-code-20","status":"publish","type":"post","link":"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\/","title":{"rendered":"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"},"content":{"rendered":"<div class=\"MinistryNameSubhead text-center\" style=\"text-align: justify;\">The existing provisions of Section 115JB of the Income-tax Act, 1961 (\u2018the Act\u2019), inter alia, provide, that, for the purposes of levy of Minimum Alternate Tax (MAT) in case of a company, the amount of loss brought forward or unabsorbed depreciation, whichever is less as per books of account shall be reduced from the book profit.<\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">In this regard, representations have been received from various stakeholders that the companies against whom an application for corporate insolvency resolution process has been admitted by the Adjudicating Authority under Section 7 or Section 9 or Section 10 of the Insolvency and Bankruptcy Code, 2016 (\u2018the IBC\u2019), are facing hardship due to restriction in allowance of brought forward loss for computation of book profit under Section 115JB of the Act.<\/div>\n<div dir=\"auto\" style=\"text-align: justify;\"><\/div>\n<div dir=\"auto\" style=\"text-align: justify;\">With a view to minimize the genuine hardship faced by such companies, it has been decided, that, with effect from Assessment Year 2018-19 (i.e. Financial Year 2017-18), in case of a company, against whom an application for corporate insolvency resolution process has been admitted by the Adjudicating Authority under Section 7 or Section 9 or Section 10 of the IBC, the amount of total loss brought forward (including unabsorbed depreciation) shall be allowed to be reduced from the book profit for the purposes of levy of MAT under Section 115JB of the Act.\u00a0Appropriate legislative amendment in this regard will be made in due course.<\/div>\n<div dir=\"auto\" style=\"text-align: right;\">Ministry of Finance<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The existing provisions of Section 115JB of the Income-tax Act, 1961 (\u2018the Act\u2019), inter alia, provide, that, for the purposes of levy <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-180344","post","type-post","status-publish","format-standard","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>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 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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An Act further to amend the Insolvency and Bankruptcy Code, 2016. This Act may be called the Insolvency and Bankruptcy Code (Amendment) Act, 2020. 2. 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