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    <title>Amendment of section 115JC.</title>
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    <description>Requires an accountant&#039;s certificate in prescribed form, furnished before the specified audit-reporting date, certifying that adjusted total income and alternate minimum tax are computed in accordance with the Chapter, and adds an exclusion for persons who have exercised the elective tax option under the special tax regimes.</description>
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      <description>Requires an accountant&#039;s certificate in prescribed form, furnished before the specified audit-reporting date, certifying that adjusted total income and alternate minimum tax are computed in accordance with the Chapter, and adds an exclusion for persons who have exercised the elective tax option under the special tax regimes.</description>
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