Foreign tax credit limitation: excess credit against alternate minimum tax ignored; carryforward period extended. Section 115JD is amended to provide that where foreign tax credit allowed against AMT exceeds the credit admissible against the regular income-tax, the excess shall be ignored in computing the credit under the section, and the carryforward period for such tax credit is extended from ten assessment years to fifteen assessment years, effective 1 April 2018 and applicable from the assessment year 2018-19 onward.