Alternate Minimum Tax credit exclusion: taxpayers opting concessional tax regimes or under special computation will be ineligible.

The substituted sub-section provides that section 115JD shall not apply to a person who has exercised the option to be taxed under a concessional tax regime or whose income-tax is computed under the special computation applicable to that regime, thereby excluding such taxpayers from entitlement to the alternate minimum tax credit.

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