Foreign tax credit: excess credit allowed against alternate minimum tax must be ignored when computing section 115JD credit. The amendment inserts a proviso to sub-section (2) of section 115JD directing that where foreign tax credit allowed against the alternate minimum tax exceeds the credit admissible against regular income tax, the excess shall be ignored in computing the credit under that sub-section; it also substitutes 'fifteenth assessment year' for 'tenth assessment year' in sub-section (4).