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Query asked by Monark Padmani on October 19, 2020

Re: Paying tax on reduction in MAT Credit due to disputed tax

Dear Sir,
AY 2014-15 Returned Income
Normal Tax NIL
MAT Tax 100
Returned MAT Credit 100
Assessed Income
Normal Tax 20
MAT Tax 100
Asssesed MAT Credit 80

Question 1: Can I pay 20 and carry forward Rs.100?

AY 2015-16 Returned Income
Normal Tax 60
MAT Tax 20
Utilized MAT Credit 40 out of 100 and paid 20 Remaining Credit of AY14-15 60 (100-40)
Assessed Income
Normal Tax 80
MAT Tax 20
Utilized MAT Credit 60 out of 100 and paid 20 Remaining Credit Rs. 20 (80-60)

Question 2. if question 1 is yes, Can I pay differential tax of 20 and carry forward is Rs. 60?

Reply of expert awaited
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