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Surcharge and cess is to be calculated after deducting MAT credit u/s 115JAA from tax on assessed income
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IBJA on Twitter: "Kindly update @ICEGATE_CBEC as Social welfare surcharge is still calculated for #Gold import inspite of same being removed as per gazatte notification Dr.30/06/2022 of @cbic_india @FinMinIndia notification no. 34/2022
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