PILT vs. MAT Taxation Law: Kya Fark Hai?
tax bar_exam beginner comparisonMujhe PILT aur MAT kaha ke ek saath aya hai, magar dono mein kya fark hai? PILT (Prior Period Items) aur MAT (Minimum Alternate Tax) ek saath relate ho raha hai lekin kuchh alag-alag hain. PILT ek company ka previous year ka kuch items unka current year me add karta hai, jabki MAT ek special tax hai jiski application income tax aur surtax se upar ke asset ke case me hote hai. Dono me time period lagta hai, lekin PILT 8 saal tak aur MAT 7 saal tak ke assets ke case me applicable hoga. Toh kya hai aapke according PILT aur MAT ki kahaani ki actual use?
4 Comments
PILT vs MAT kya fark hai? PILT (Projected Income Levy Tax) aur MAT (Minimum Alternate Tax) dono hi income tax ke under aaye jaate hain. Lekin PILT ka mukhya uddeshy foreign companies ka income calculate karna hai, jabki MAT ka uddeshy khelne wala income calculate karna hai. PILT ka tax rate 20.56% hai, jabki MAT ka tax rate 18.5% hai.
Arre, abhi to PILT aur MAT ke beech difference hain. PILT (Project Income Loss Taxation) under 1961 Act aya hai, jahaan investment ke income se loss ko adjust kar liya jaata hai. MAT (Minimum Alternative Tax), 1996 mein aaya, jo 9% tax lagata hai agar company ka profit 1 crore se kam hai.
I don't think PILT aur MAT Taxation Law mein yeh difference hai ki PILT ka focus hai kya income tax refund mein lagataar delay ke prabhav hai, jabki MAT ka focus hai kya tax rates ko adjust karke income tax refund mein lagataar delay ko kam kaun sakte hain. Ye dono ke focus point alag-alag hain.
Bhai log! PILT aur MAT tax mein kuch bhinna hain. PILT mein, 10% cess hai jo Direct tax aur Indirect tax dene se uttar kiya jata hai. Lekin, MAT mein, koi cess nahi hai, lekin capital gain aur profit se tax dene aur tax rate mein kuch change hote hain.