https://www.taxtmi.com/acts?id=15966 Where a non-company person's regular income-tax is less than alternate minimum tax, the adjusted total income shall be deemed to be the person's total income and taxed at the specified AMT rate. Adjusted total income means total income before Chapter XII-BA, increased by deductions under Chapter VI-A (excluding section 80P) and deductions under section 10AA. Persons covered must obtain and file an accountant's report, in prescribed form and by the return due date, certifying computation of adjusted total income and AMT. en-us Fri, 16 Mar 2012 15:45:25 +0530 Fri, 16 Mar 2012 17:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15966 Where a non-company person's regular income-tax is less than alternate minimum tax, the adjusted total income shall be deemed to be the person's total income and taxed at the specified AMT rate. Adjusted total income means total income before Chapter XII-BA, increased by deductions under Chapter VI-A (excluding section 80P) and deductions under section 10AA. Persons covered must obtain and file an accountant's report, in prescribed form and by the return due date, certifying computation of adjusted total income and AMT. Act-Rules Bills Fri, 16 Mar 2012 15:45:25 +0530 https://www.taxtmi.com/acts?id=15966