वह आय जो भारत के बाहर अर्जित या उत्पन्न होती है और भारत के बाहर ही प्राप्त होती है, किस श्रेणी के करदाताओं के मामले में कर योग्य है?

Which section of the Income-tax Act, 1961 deals with the provisions of Minimum Alternate Tax (MAT) for companies?

Assertion (A): If interest is payable outside India, tax must be deducted at source (TDS). Reason (R): If tax has not been deducted at source, the amount paid as interest will not be allowed as a deduction in computing business income under the Income Tax Act. Select the correct answer from the code given below: