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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 for non-corporates: AMT charged on book profit with specified exceptions and applicable cess.</h1> AMT applies to specified non-corporate persons whose adjusted total income exceeds the prescribed threshold; it is calculated on book profit. The standard rate is 18.50% of book profit, subject to reduced rates for units (including units in IFSC) and a separate rate for cooperative societies. Adjusted total income and AMT terms are statutorily defined. After computing AMT on book profit, applicable surcharge and the education/health cess must be added as provided in the relevant assessment year.

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