Alternative Minimum Tax applicability: deduction-linked triggers may make non-corporate assessees liable despite normal tax computations. 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.