diff --git a/AppCode/MatCreditHandler.py b/AppCode/MatCreditHandler.py
new file mode 100644
index 0000000..892ef12
--- /dev/null
+++ b/AppCode/MatCreditHandler.py
@@ -0,0 +1,123 @@
+from AppCode.Config import DBConfig
+import mysql.connector
+
+
+
+class MatCreditHandler:
+
+    def __init__(self):
+        db = DBConfig()
+        self.conn = db.get_db_connection()
+        self.cursor = self.conn.cursor(dictionary=True)
+
+    @staticmethod
+    def fetch_all():
+        conn = DBConfig.get_db_connection()
+        cur = conn.cursor(dictionary=True)
+
+        try:
+            # Stored Procedure returns TWO result sets
+            cur.callproc("GetMatCedit")
+
+            result_sets = cur.stored_results()
+
+            mat_rows = next(result_sets).fetchall()
+            utilization_rows = next(result_sets).fetchall()
+
+            return mat_rows, utilization_rows
+
+        finally:
+            cur.close()
+            conn.close()
+
+    @staticmethod
+    def save_single(data):
+        conn = DBConfig.get_db_connection()
+        cur = conn.cursor()
+
+        try:
+            cur.execute(
+                "SELECT id FROM mat_credit WHERE financial_year=%s",
+                (data["financial_year"],)
+            )
+            row = cur.fetchone()
+
+            if row:
+                mat_id = row[0]
+
+                cur.execute("""
+                    UPDATE mat_credit
+                    SET mat_credit=%s, balance=%s
+                    WHERE id=%s
+                """, (data["mat_credit"], data["balance"], mat_id))
+
+                cur.execute(
+                    "DELETE FROM mat_utilization WHERE mat_credit_id=%s",
+                    (mat_id,)
+                )
+            else:
+                cur.execute("""
+                    INSERT INTO mat_credit (financial_year, mat_credit, balance)
+                    VALUES (%s,%s,%s)
+                """, (data["financial_year"], data["mat_credit"], data["balance"]))
+
+                mat_id = cur.lastrowid
+
+            for u in data["utilization"]:
+                cur.execute("""
+                    INSERT INTO mat_utilization
+                    (mat_credit_id, utilized_year, utilized_amount)
+                    VALUES (%s,%s,%s)
+                """, (mat_id, u["year"], u["amount"]))
+
+            conn.commit()
+
+        except Exception:
+            conn.rollback()
+            raise
+
+        finally:
+            cur.close()
+            conn.close()
+
+    
+    @staticmethod
+    def save_bulk(rows):
+        conn = DBConfig.get_db_connection()
+        cur = conn.cursor()
+        skipped = []
+
+        try:
+            for row in rows:
+                cur.execute(
+                    "SELECT id FROM mat_credit WHERE financial_year=%s",
+                    (row["financial_year"],)
+                )
+                if cur.fetchone():
+                    skipped.append(row["financial_year"])
+                    continue
+
+                cur.execute("""
+                    INSERT INTO mat_credit (financial_year, mat_credit, balance)
+                    VALUES (%s,%s,%s)
+                """, (row["financial_year"], row["mat_credit"], row["balance"]))
+
+                mat_id = cur.lastrowid
+
+                for u in row["utilization"]:
+                    cur.execute("""
+                        INSERT INTO mat_utilization
+                        (mat_credit_id, utilized_year, utilized_amount)
+                        VALUES (%s,%s,%s)
+                    """, (mat_id, u["year"], u["amount"]))
+
+            conn.commit()
+            return skipped
+
+        except Exception:
+            conn.rollback()
+            raise
+
+        finally:
+            cur.close()
+            conn.close()
\ No newline at end of file
diff --git a/main.py b/main.py
index f57112a..85df8a3 100644
--- a/main.py
+++ b/main.py
@@ -1,11 +1,11 @@
-from flask import Flask, render_template, request, redirect, url_for, send_from_directory, abort, flash,send_file
+from flask import Flask, render_template, request, redirect, url_for, send_from_directory, abort, flash,send_file ,jsonify
 import os
 import pandas as pd
 import pymysql
 import io
 import mysql.connector
 from werkzeug.utils import secure_filename
-
+from datetime import datetime
 
 from AppCode.Config import DBConfig
 from AppCode.FileHandler import FileHandler
@@ -16,6 +16,8 @@ from AppCode.CITHandler import CITHandler
 from AppCode.ITATHandler import ITATHandler
 from AppCode.YearGet import YearGet
 from AppCode.LoginAuth import LoginAuth
+from AppCode.MatCreditHandler import MatCreditHandler
+
 
 
 # Server
@@ -433,8 +435,8 @@ def check_year():
     conn = DBConfig.get_db_connection()
     cursor = conn.cursor()
 
-    query = f"SELECT COUNT(*) FROM {table_name} WHERE year = %s"
-    cursor.execute(query, (year,))
+    sqlstr = f"SELECT COUNT(*) FROM {table_name} WHERE year = %s"
+    cursor.execute(sqlstr, (year,))
     result = cursor.fetchone()[0]
 
     cursor.close()
@@ -442,6 +444,54 @@ def check_year():
 
     return {"exists": result > 0}
 
+# new new 
+
+
+# Mat credit from 
+@app.route("/mat_credit", methods=["GET"])
+def mat_credit():
+
+    mat= MatCreditHandler()
+
+    mat_rows, utilization_rows = mat.fetch_all()
+
+    utilization_map = {}
+    all_years = set()
+
+    for u in utilization_rows:
+        all_years.add(u["utilized_year"])
+        utilization_map.setdefault(
+            u["mat_credit_id"], {}
+        )[u["utilized_year"]] = u["utilized_amount"]
+
+    return render_template(
+        "mat_credit.html",
+        mat_rows=mat_rows,
+        utilization_map=utilization_map,
+        added_years=sorted(all_years)
+    )
+
+# save mat credit row data
+@app.route("/save_mat_row", methods=["POST"])
+def save_mat_row():
+    mat= MatCreditHandler()
+    try:
+        mat.save_single(request.json)
+        return jsonify({"message": "Row saved successfully"})
+    except Exception as e:
+        return jsonify({"error": str(e)}), 500
+
+# save mat credit bulk data
+@app.route("/save_mat_all", methods=["POST"])
+def save_mat_all():
+    mat= MatCreditHandler()
+    try:
+        skipped = mat.save_bulk(request.json)
+        return jsonify({"message": "Saved successfully", "skipped": skipped})
+    except Exception as e:
+        return jsonify({"error": str(e)}), 500
+
+
 
 # run 
 if __name__ == '__main__':
diff --git a/static/css/mat_credit.css b/static/css/mat_credit.css
new file mode 100644
index 0000000..8a49df6
--- /dev/null
+++ b/static/css/mat_credit.css
@@ -0,0 +1,146 @@
+/* ===== CONTAINER ===== */
+.container {
+    max-width: 1200px;
+    margin: 30px auto;
+    padding: 25px;
+    background: #ffffff;
+    border-radius: 10px;
+    box-shadow: 0 4px 18px rgba(0, 0, 0, 0.08);
+}
+
+/* ===== TABLE ===== */
+#matTable {
+    width: 100%;
+    border-collapse: collapse;
+    font-size: 14px;
+    text-align: center;
+}
+
+/* ===== HEADER ===== */
+#matTable thead th {
+    background: linear-gradient(135deg, #0d6efd, #0a58ca);
+    color: #ffffff;
+    padding: 12px 8px;
+    border: 1px solid #0a58ca;
+    font-weight: 600;
+    white-space: nowrap;
+}
+
+/* ===== BODY CELLS ===== */
+#matTable tbody td {
+    padding: 8px;
+    border: 1px solid #dcdcdc;
+    background-color: #ffffff;
+}
+
+/* ===== FY COLUMN ===== */
+#matTable tbody td:first-child {
+    font-weight: 600;
+    background-color: #f5f8ff;
+}
+
+/* ===== INPUT FIELDS ===== */
+#matTable input {
+    width: 100%;
+    padding: 6px 6px;
+    border: 1px solid #cfd8dc;
+    border-radius: 4px;
+    font-size: 13px;
+    text-align: right;
+    box-sizing: border-box;
+}
+
+/* TEXT INPUT (Unutilized) */
+#matTable input[type="text"] {
+    text-align: center;
+}
+
+/* INPUT FOCUS */
+#matTable input:focus {
+    border-color: #0d6efd;
+    box-shadow: 0 0 0 2px rgba(13, 110, 253, 0.15);
+    outline: none;
+}
+
+/* ===== ACTION BUTTON ===== */
+#matTable button {
+    background-color: #198754;
+    border: none;
+    color: white;
+    padding: 6px 14px;
+    border-radius: 4px;
+    cursor: pointer;
+    font-size: 13px;
+    transition: 0.2s;
+}
+
+#matTable button:hover {
+    background-color: #157347;
+}
+
+/* ===== SAVE ALL BUTTON ===== */
+button[onclick="saveAll()"] {
+    display: block;
+    width: 300px;
+    margin: 25px auto 0;
+    background-color: #28a745;
+    color: #fff;
+    font-size: 16px;
+    font-weight: 600;
+    padding: 12px;
+    border-radius: 8px;
+    border: none;
+    cursor: pointer;
+}
+
+button[onclick="saveAll()"]:hover {
+    background-color: #218838;
+}
+
+/* ===== ROW HOVER ===== */
+#matTable tbody tr:hover {
+    background-color: #f1f6ff;
+}
+
+/* ===== ERROR HIGHLIGHT ===== */
+.input-error {
+    border-color: #dc3545 !important;
+    background-color: #fff5f5;
+}
+
+/* ===== SUCCESS HIGHLIGHT ===== */
+.row-saved {
+    background-color: #e9f7ef !important;
+}
+
+/* ===== RESPONSIVE ===== */
+@media (max-width: 768px) {
+    #matTable {
+        font-size: 12px;
+    }
+
+    #matTable thead {
+        display: none;
+    }
+
+    #matTable tbody tr {
+        display: block;
+        margin-bottom: 15px;
+        border: 1px solid #ccc;
+        border-radius: 6px;
+        padding: 10px;
+    }
+
+    #matTable tbody td {
+        display: flex;
+        justify-content: space-between;
+        padding: 6px 8px;
+        border: none;
+    }
+
+    #matTable tbody td::before {
+        content: attr(data-label);
+        font-weight: 600;
+        color: #0d6efd;
+    }
+}
\ No newline at end of file
diff --git a/static/js/mat_credit.js b/static/js/mat_credit.js
new file mode 100644
index 0000000..e98bb7f
--- /dev/null
+++ b/static/js/mat_credit.js
@@ -0,0 +1,184 @@
+/* =====================================================
+   GLOBAL STATE
+===================================================== */
+let addedYears = [];
+
+/* =====================================================
+   INITIALIZE YEARS FROM DATABASE HEADERS
+===================================================== */
+document.addEventListener("DOMContentLoaded", () => {
+    const headers = document.querySelectorAll("#tableHeader th");
+
+    headers.forEach(th => {
+        if (th.innerText.startsWith("Utilized")) {
+            const year = th.innerText.replace("Utilized", "").trim();
+            if (!addedYears.includes(year)) {
+                addedYears.push(year);
+            }
+        }
+    });
+});
+
+/* =====================================================
+   ADD YEAR COLUMN (DYNAMIC)
+===================================================== */
+function addYearColumn() {
+    const yearSelect = document.getElementById("yearSelect");
+    const year = yearSelect.value;
+
+    if (!year) {
+        alert("Please select AY");
+        return;
+    }
+
+    if (addedYears.includes(year)) {
+        alert("This AY is already added");
+        return;
+    }
+
+    addedYears.push(year);
+
+    // Add header column
+    const headerRow = document.getElementById("tableHeader");
+    const th = document.createElement("th");
+    th.innerText = "Utilized " + year;
+
+    // Insert before Balance column
+    headerRow.insertBefore(th, headerRow.children[headerRow.children.length - 2]);
+
+    // Add input cells to all existing rows
+    document.querySelectorAll("#matTable tbody tr").forEach(tr => {
+        const td = document.createElement("td");
+        td.innerHTML = `<input type="number">`;
+        tr.insertBefore(td, tr.children[tr.children.length - 2]);
+    });
+}
+
+/* =====================================================
+   ADD NEW ROW
+===================================================== */
+function addRow() {
+    const tbody = document.querySelector("#matTable tbody");
+    const tr = document.createElement("tr");
+
+    let utilizedCols = "";
+    addedYears.forEach(() => {
+        utilizedCols += `<td><input type="number"></td>`;
+    });
+
+    tr.innerHTML = `
+        <td contenteditable="true"></td>
+        <td><input></td>
+        ${utilizedCols}
+        <td><input></td>
+        <td>
+            <button onclick="saveRow(this)">Save</button>
+        </td>
+    `;
+
+    tbody.appendChild(tr);
+}
+
+/* =====================================================
+   SAVE SINGLE ROW
+===================================================== */
+function saveRow(btn) {
+    const tr = btn.closest("tr");
+    const inputs = tr.querySelectorAll("input");
+
+    const financialYear = tr.children[0].innerText.trim();
+
+    if (!financialYear) {
+        alert("AY is required");
+        return;
+    }
+
+    let payload = {
+        financial_year: financialYear,
+        mat_credit: inputs[0].value || 0,
+        balance: inputs[inputs.length - 1].value || 0,
+        utilization: []
+    };
+
+    addedYears.forEach((year, i) => {
+        const value = inputs[i + 1].value;
+        if (value) {
+            payload.utilization.push({
+                year: year,
+                amount: value
+            });
+        }
+    });
+
+    fetch("/save_mat_row", {
+        method: "POST",
+        headers: { "Content-Type": "application/json" },
+        body: JSON.stringify(payload)
+    })
+        .then(res => res.json().then(j => ({ ok: res.ok, data: j })))
+        .then(res => {
+            if (res.ok) {
+                alert("✅ " + res.data.message);
+            } else {
+                alert("⚠️ " + res.data.error);
+            }
+        })
+        .catch(() => {
+            alert("Server error");
+        });
+}
+
+/* =====================================================
+   SAVE ALL ROWS
+===================================================== */
+function saveAll() {
+    let rows = [];
+
+    document.querySelectorAll("#matTable tbody tr").forEach(tr => {
+        const inputs = tr.querySelectorAll("input");
+        const financialYear = tr.children[0].innerText.trim();
+
+        if (!financialYear) return;
+
+        let row = {
+            financial_year: financialYear,
+            mat_credit: inputs[0].value || 0,
+            balance: inputs[inputs.length - 1].value || 0,
+            utilization: []
+        };
+
+        addedYears.forEach((year, i) => {
+            const value = inputs[i + 1].value;
+            if (value) {
+                row.utilization.push({
+                    year: year,
+                    amount: value
+                });
+            }
+        });
+
+        rows.push(row);
+    });
+
+    if (!rows.length) {
+        alert("No data to save");
+        return;
+    }
+
+    fetch("/save_mat_all", {
+        method: "POST",
+        headers: { "Content-Type": "application/json" },
+        body: JSON.stringify(rows)
+    })
+        .then(res => res.json())
+        .then(res => {
+            let msg = "✅ " + res.message;
+            if (res.skipped && res.skipped.length) {
+                msg += "\n\nSkipped AY:\n" + res.skipped.join(", ");
+            }
+            alert(msg);
+        })
+        .catch(() => {
+            alert("Server error");
+        });
+}
diff --git a/templates/base.html b/templates/base.html
index 2578ac0..b894a44 100644
--- a/templates/base.html
+++ b/templates/base.html
@@ -1,5 +1,6 @@
 <!DOCTYPE html>
 <html lang="en">
+
 <head>
     <meta charset="UTF-8" />
     <title>{% block title %}Income Tax Utilities{% endblock %}</title>
@@ -23,7 +24,9 @@
 
     <!-- SIDEBAR -->
     <div class="sidebar hide" id="sidebar">
-        <a href="{{ url_for('index') }}"><h2>Dashboard</h2></a>
+        <a href="{{ url_for('index') }}">
+            <h2>Dashboard</h2>
+        </a>
 
         <div class="menu-btn" onclick="toggleMenu('itrMenu')">ITR ▼</div>
         <div class="submenu" id="itrMenu">
@@ -57,6 +60,14 @@
             <a href="{{ url_for('summary_report') }}">📝 Summary Report</a>
         </div>
 
+
+        <div class="menu-btn" onclick="toggleMenu('matCredit')">Mat Credit ▼</div>
+        <div class="submenu" id="matCredit">
+            <a href="{{ url_for('mat_credit') }}">📄 Mat Credit from</a>
+            <!-- <a href="{{ url_for('view_documents') }}">📄 Documents</a> -->
+
+        </div>
+
         <!-- Logout at bottom -->
         <a href="{{ url_for('auth.logout') }}" class="sidebar-logout">
             <img src="{{ url_for('static', filename='images/logout_icon.png') }}" class="logout-icon" alt="Logout" />
@@ -74,4 +85,5 @@
     <!-- Extra JS for child pages -->
     {% block extra_js %}{% endblock %}
 </body>
-</html>
+
+</html>
\ No newline at end of file
diff --git a/templates/mat_credit.html b/templates/mat_credit.html
new file mode 100644
index 0000000..57936b4
--- /dev/null
+++ b/templates/mat_credit.html
@@ -0,0 +1,74 @@
+{% extends "base.html" %}
+
+{% block title %}MAT Credit{% endblock %}
+
+{% block extra_css %}
+<link rel="stylesheet" href="{{ url_for('static', filename='css/mat_credit.css') }}">
+{% endblock %}
+
+{% block content %}
+<div class="container">
+    <div class="container">
+
+        <!-- YEAR ADD CONTROLS -->
+        <div class="year-controls">
+            <select id="yearSelect">
+                <option value="">-- Select AY --</option>
+                {% for y in range(2001, 2026) %}
+                <option value="{{ y }}-{{ y+1 }}">{{ y }}-{{ y+1 }}</option>
+                {% endfor %}
+            </select>
+            <button onclick="addYearColumn()">➕ Add Year</button>
+        </div>
+
+        <!-- SCROLL WRAPPER -->
+        <div class="table-wrapper">
+            <table id="matTable">
+                <thead>
+                    <tr id="tableHeader">
+                        <th>AY</th>
+                        <th>MAT Credit</th>
+
+                        {% for y in added_years %}
+                        <th>Utilized {{ y }}</th>
+                        {% endfor %}
+
+                        <th>Balance</th>
+                        <th>Action</th>
+                    </tr>
+                </thead>
+
+                <tbody>
+                    {% for row in mat_rows %}
+                    <tr>
+                        <td contenteditable="true">{{ row.financial_year }}</td>
+                        <td><input value="{{ row.mat_credit }}"></td>
+
+                        {% for y in added_years %}
+                        <td>
+                            <input value="{{ utilization_map.get(row.id, {}).get(y, '') }}">
+                        </td>
+                        {% endfor %}
+
+                        <td><input value="{{ row.balance }}"></td>
+                        <td><button onclick="saveRow(this)">Save</button></td>
+                    </tr>
+                    {% endfor %}
+
+                </tbody>
+            </table>
+        </div>
+
+        <br>
+        <button onclick="addRow()">➕ Add Row</button>
+        <button onclick="saveAll()">💾 Save All</button>
+
+    </div>
+
+
+</div>
+
+{% block extra_js %}
+<script src="{{ url_for('static', filename='js/mat_credit.js') }}"></script>
+{% endblock %}
+{% endblock %}
\ No newline at end of file