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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>Alternate Minimum Tax compliance requires a chartered accountant's certification of adjusted income and AMT filed by the return due date.</h1> Alternate Minimum Tax compliance requires the assessee to obtain a report from a chartered accountant certifying that the adjusted total income and the Alternate Minimum Tax have been computed in accordance with the chapter, and that this report must be furnished on or before the due date for filing the income tax return.

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