Minimum Alternate Tax adjustments broadened to include specific exclusions and inclusions for foreign company income and business trust transfers. Amendment to section 115JB prescribes additions and exclusions in adjusted book profit: add back expenditures relating to tax-exempt shares of AOP/BOI and certain foreign company incomes taxed at lower rates, treat notional gains/losses and actual gains/losses arising from exchange of special purpose vehicle shares for business trust units, and compute gain on unit transfer by reference to cost or carrying amount. It also requires inclusion of such amounts when credited to profit and loss and inserts a definition treating 'securities' as per the Securities Contracts (Regulation) Act.