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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 defined as tax on adjusted total income with entity-specific rates and IFSC unit treatment.</h1> Definitions set the Chapter's scope: alternate minimum tax is the tax on adjusted total income with distinct rates for IFSC units, co-operative societies and other assessees; regular income-tax means the tax payable by a person on his total income under the Act excluding this Chapter. Ancillary definitions include accountant, convertible foreign exchange, International Financial Services Centre, and unit (an IFSC-established unit).

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