CBDT notifies rules for computation of MAT relief in secondary adjustment / APA cases


Central Board of Direct Taxes has notified amendment to Income-tax (23rd Amendment) Rules, 2021 by inserting Rule 10RB for computation of relief in MAT payable by an assessee in cases where previous year’s income gets included in the current year due to an APA or a secondary adjustment under transfer. Click here to read the notification.

policy updates