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of <h1>ICDS applicable for regular tax and AMT calculations, not for MAT; clarified by CBDT under Section 115JC.</h1> The Central Board of Direct Taxes (CBDT) clarified that the Income Computation and Disclosure Standards (ICDS) apply to the computation of income under regular tax provisions but not to the computation of Minimum Alternate Tax (MAT). However, ICDS provisions are applicable when calculating Alternate Minimum Tax (AMT) under Section 115JC.
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