Newsletter/Booklets 2nd Feb 2026

Phasing out of MAT provisions

Authors

Yash RanglaniAssociate | Mumbai

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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.

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