Mat Calculation Examples

The factor 0 08 converts meyerhof s original equation to allow a 50 percent increase in bear ing capacity and to produce kpa.

Mat calculation examples. Mat is equal to 18 5 15 from ay 2020 21 of book profits plus surcharge and cess as applicable. Calculation of book profits for the purpose of mat maximum alternate tax section 115jb for computation of book profit one may proceed as follows. In line with the above example mat credit can be set off up to 11 400 per year for 15 a y with a condition that the maximum amount will be lower of the 11 400 or the difference between the tax payable under normal income tax provision is greater than the tax payable under mat. However applicable mat 18 5 of rs 8 lac rs.

If the extra is 0 49 or less round down to the next whole number. The term b in the load bearing capacity equation is the smallest dimension of the mat. Tax liability as per the mat provisions are given in sec 115jb 18 5 of book profits plus 4 education cess plus a surcharge if applicable. For example round 29 5a up to 30a but round 29 45a down to 29a.

For a mat the ratio b f b 2 1 0 and is neglected. There is a credit of mat of 4 68 000 which can be carried forward to 15 assessment year. This excess rs 28 000 can be carried forward and set off against regular tax payable in future. Free math problem solver answers your algebra homework questions with step by step explanations.

Equation search and math solver solves algebra trigonometry and calculus problems step by step. All companies that are liable to pay mat have to furnish a mat report as prescribed in form 29b. The tax rate is 15 with effect from ay 2020 21 fy 2019 20 2. When the ampere calculation exceeds a whole number by 0 5 or more round up to the next whole number.

The bracket ratio of aha 25 0 allows the reader to use any specified settlement since the original equation was based on a settlement of 25 mm 1 inch. The gross ultimate bearing capacity of a mat foundation can be determined by the same equation used for shallow foundations see section 4 6 in textbook or. Hence tax payable by company 20 28 000.

Step 1 find out net profit before other comprehensive income oci as per statement of profit and loss of the company.