Mat Computation Pdf

However under certain circumstances it may be desirable to construct a footing that supports a line of two or more columns.

Mat computation pdf.

Any loss arising out of fair value adjustments of financial instruments measured at fair value. March 27 2018 acknowledgments in this book i tried to present some of the knowledge and understanding i acquired in my four decades in the eld. Two outriggers will be placed here. Summary of clarifications issued by the cbdt on the mat provisions applicable to ind as reporters.

The semester of contingency is april 1998 to sept. Contingency august 5 1998 start of maternity leave august 1 1998 1. Tax on total income computed as per the normal provisions of the income tax act 30 on domestic companies and 40 on foreign companies. Before proceeding on how mat is calculated first provisions related to mat calculation is important to learn.

Mat foundations introduction under normal conditions square and rectangular footings are economical for supporting columns and walls. Computation of book profit is discussed in later part. Avi wigderson mathematics and computation draft. Soil is compact ground gravel 100mm in depth covered in tar.

The minimum alternative tax mat is a provision introduced in direct tax laws to limit the tax deductions exemptions otherwise available to taxpayers so that they pay a minimum amount of tax to the government. Considered in the computation should be from the start of the employee s maternity leave up to the day prior to the date of death. Income tax payable shall be the higher of the following amounts. Purpose of minimum alternate tax mat 2 profit and loss account is to be reduced by amount computation under the income tax act 1961 the act.

Although mat foundations are more difficult and more costly to design than individual spread footings they can be used effectively. Mat size mat size deducted from point load in 3 in kns soil type value 2 73500 x 9 81 721 035 kns 721 0kns 300kn m2 2 40 m2 1 6m x 1 6m minimum a. Mat is levied at the rate of 9 plus surcharge and cess as applicable in case of a company. A mat foundation also may be used to resist hydrostatic pressures or to bridge over small soft spots in the soil provided the mat is adequately reinforced.

The other two will be placed on medium dense gravel dense gravel has a bearing value. The tax computed by applying 15 plus surcharge and cess as applicable on book profit is called mat. The main source of this knowledge was the theory of computation commu nity which has been my academic and social home throughout this period.