Newsletter/Booklets 2nd Feb 2026

Phasing out of MAT provisions

Authors

Hemal ShahAssociate Partner | Mumbai
Yash RanglaniAssociate | Mumbai

Latest Thought Leadership

Newsletter/Booklets 2nd Feb 2026

Banking and Financial Sector

Read More
Newsletter/Booklets 2nd Feb 2026

Labour and Employment

Read More
Newsletter/Booklets 2nd Feb 2026

Retrospective Amendments – Clarifying Legislative intent

Read More
Newsletter/Booklets 2nd Feb 2026

Infrastructure

Read More

The Finance Bill, 2026 proposes significant amendments to the Minimum Alternate Tax (MAT) framework under section 206 of the Income-tax Act, 2025 (IT Act) signalling a clear push towards increased adoption of the New Tax Regime.

Read our Budget Buzz in detail on this

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.