In terms of exam, MAT – Management Aptitude Test
All India Management Aptitude Testing Service (AIMATS), New Delhi conducts a Management Aptitude Test. Institutes offering recognized PG programmes in management can participate in MAT.
The minimum qualification for appearing in MAT is graduation in any discipline from any recognized University or equivalent recognized degree. A final year student in any undergraduate can also appear provisionally.
In terms of taxation, MAT – Minimum Alternate Tax
It is a tax that has to be paid by the companies that are enjoying tax benefits or tax exemption under various schemes. MAT is mostly targeted to the R & D companies and Export oriented units.