BIG Changes in MAT Credit Set-Off! 🚨 Income-tax Act, 2025 | CA Final DT May 2027 | CA Nilesh Chandak

CA Final DT Regular Batch - https://emerceducation.com/coursedeta... CA Inter DT Regular Batch - https://emerceducation.com/coursedeta... Connect with me - Telegram - https://t.me/canileshchandak MAT Credit Set-Off Rules have undergone important changes under the Income-tax Act, 2025 — and this is a topic every CA Final Direct Tax student should understand thoroughly for the May 2027 examination. In this detailed video, I explain the MAT Credit Set-Off provisions under the Income-tax Act, 2025, covering the amendments made through Finance Act 2026, their practical impact and the application of the revised provisions through detailed illustrations. 📚 What you’ll learn in this video: ✅ MAT Credit Set-Off Rules under the Income-tax Act, 2025 ✅ Key amendments and changes in the provisions ✅ Comparison of the earlier provisions with the new rules ✅ Impact of the amendments on taxpayers ✅ Step-by-step practical illustrations ✅ Important adjustments and computations ✅ Commonly confusing and tricky points ✅ How to apply the provisions in practical situations ✅ Why this topic is important for CA Final Direct Tax May 2027 If you're preparing for CA Final DT May 2027, don't just memorize the MAT Credit provisions — understand how the amended provisions actually work and how they can be tested in the examination. 📌 Save this video for your revision and revisit the illustrations before your CA Final DT exam.