Alternate Minimum Tax requires tax at least a prescribed share of adjusted income, with surcharge and health cess additions. Alternate Minimum Tax requires taxpayers to pay the higher of tax computed under normal provisions or a tax based on a fixed share of Adjusted Total Income. Applicable surcharges increase tax where net total income exceeds specified thresholds with different surcharge percentages for domestic and foreign companies and are subject to marginal relief. A Health and Education Cess is then levied on income tax to determine final payable tax.