For taxes paid under MAT during the tax holiday period, domestic enterprises that choose to utilise section 115BAA will not be eligible to receive MAT credits. By claiming MAT credits, the corporations would not be able to lower their tax responsibilities under section 115BAA. If a business chooses to pay taxes under section 115BAA, the CBDT may provide clarity on MAT credits. When a domestic firm chooses to utilise section 115BAA, it also forfeits the right to deduct any brought forward depreciation, or additional depreciation, from its assessments in both the year the option was exercised and subsequent assessment years.