Alternate minimum tax for non-company persons applies when regular tax is lower, triggering tax on adjusted income at specified rate. Where a non-company person's regular income-tax is less than alternate minimum tax, the adjusted total income shall be deemed to be the person's total income and taxed at the specified AMT rate. Adjusted total income means total income before Chapter XII-BA, increased by deductions under Chapter VI-A (excluding section 80P) and deductions under section 10AA. Persons covered must obtain and file an accountant's report, in prescribed form and by the return due date, certifying computation of adjusted total income and AMT.