Alternate minimum tax for limited liability partnerships requires payment when regular tax is lower, with carryforward tax credit rules. LLPs whose regular income-tax is less than the alternate minimum tax must pay tax on their adjusted total income; adjusted total income is total income before this Chapter increased by deductions under Chapter VI-A (C) and section 10AA. A certified accountant's report must be furnished by the return due date. AMT paid gives rise to a tax credit equal to the excess of AMT over regular tax, carryable for up to ten assessment years and set off when regular tax exceeds AMT, with adjustments if tax is varied by order.