Carryforward of losses and MAT credit: taxpayers may include disputed amounts in settlement or carry forward reduced credit. Where a dispute relates to reduction of Minimum Alternate Tax (MAT) credit, reduction of loss, or reduction of depreciation, the taxpayer may elect either to include the tax attributable to such MAT credit, loss, or depreciation in the disputed tax amount and carry forward the MAT credit, loss, or depreciation, or to carry forward the reduced MAT credit, loss, or depreciation; the administrating authority will prescribe the calculation method for such cases.