Day 1 – MAT Full Revision with Q&A | CA/CMA Final DT Fast-Track Revision | Dec 2025 & Jan 2026 скачать в хорошем качестве

Day 1 – MAT Full Revision with Q&A | CA/CMA Final DT Fast-Track Revision | Dec 2025 & Jan 2026

Day-1 DT Revision: Minimum Alternate Tax (MAT – Sec 115JB) For CA/CMA Final | Dec 2025 & Jan 2026 Attempts This is a fast-track yet deep-concept session on MAT, designed to help you score guaranteed 8–15 marks in the upcoming exams. No fluff. No distractions. Pure exam-focused revision. 👉 What we will cover today: MAT logic + objective (Why MAT exists?) Applicability & exemptions Book Profit computation (Explanation-1) Key adjustments (CSR, Deferred tax, Revaluation, Ind-AS impact) MAT Credit (Sec 115JAA) + set-off rules Case-based adjustments + tricky exam points PYQs + RTP/MTP coverage Fast recap summary for last-day revision This session will help you avoid common MAT mistakes & secure quick marks. 🎯 Why this session matters MAT plays a crucial scoring role in DT paper. Frequently tested in: Theory + Concept questions Computation questions with adjustments MCQs based on 115JB + Ind-AS MAT credit utilisation cases One strong MAT question can change your result — secure it today. 👨‍🏫 Who should attend? CA Final May 2026 students CA Final Jan 2026 students CMA Final Dec 2025 students CMA Final June 2026 students Repeaters + First-time attempt Self-study + coaching + fast-track learners If you're serious about DT, this is for you. Daily: Concept + PYQs + Tricky Adjustments + MCQs Tags CA Final DT Revision CA Final MAT CMA Final DT Revision Section 115JB explained MAT 115JB computation MAT credit Section 115JAA CA Final Dec 2025 RTM CA Final Jan 2026 strategy MAT adjustments Ind AS CA DT fast track CMA Final DT fast track Tax audit & MAT ICAI DT fast revision CA/CMA Direct Tax marathon CA/CMA last-minute revision CMT Classes CA Mayank Trivedi Classes CA Mayank Trivedi CMTC