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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Alternate Minimum Tax: adjusted total income deemed the taxable income and subject to an alternate tax rate, with limited exclusions.</h1> If a non-corporate person's regular income-tax is less than the alternate minimum tax, the adjusted total income is deemed the total income and taxed at the alternate minimum tax rate. Adjusted total income equals total income before this Chapter increased by add-backs of deductions claimed under Chapter VI-A, the deduction for certain new undertakings, and an adjustment to investment-linked deductions to offset depreciation. The person must obtain and furnish an accountant's report certifying correct computation by the prescribed date. Specified exceptions for IFSC units deriving convertible foreign exchange income, co-operative societies, and taxpayers under certain optional regimes apply.

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