https://www.taxtmi.com/acts?id=23754 The amendment inserts a proviso to sub-section (2) of section 115JD directing that where foreign tax credit allowed against the alternate minimum tax exceeds the credit admissible against regular income tax, the excess shall be ignored in computing the credit under that sub-section; it also substitutes "fifteenth assessment year" for "tenth assessment year" in sub-section (4). en-us Thu, 23 Mar 2017 15:37:32 +0530 Fri, 20 Jun 2025 13:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23754 The amendment inserts a proviso to sub-section (2) of section 115JD directing that where foreign tax credit allowed against the alternate minimum tax exceeds the credit admissible against regular income tax, the excess shall be ignored in computing the credit under that sub-section; it also substitutes "fifteenth assessment year" for "tenth assessment year" in sub-section (4). Act-Rules F. Acts / Amendment Acts Thu, 23 Mar 2017 15:37:32 +0530 https://www.taxtmi.com/acts?id=23754