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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>Alternative Minimum Tax applicability: deduction-linked triggers may make non-corporate assessees liable despite normal tax computations.</h1> Alternative Minimum Tax under Section 115JC applies to non-corporate assessees when normal tax is lower than AMT; LLPs and firms are fully subject without an income ceiling. Applicability is linked to claiming specified incentive-related deductions or benefits, while a statutory amendment excludes persons who have opted into certain alternate tax regimes or whose tax is computed under the prescribed optional computation route.

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