<h1>Alternate Minimum Tax inclusion of investment linked deductions increases the AMT taxable base after reducing depreciation.</h1> The amendment requires that investment linked deductions claimed under section 35AD be added back to total income for the purpose of computing adjusted total income under the alternate minimum tax regime, while reducing allowable depreciation under section 32 in that computation, thereby altering the taxable base for AMT and applying to assessment years from 2015 16 onwards.