https://www.taxtmi.com/acts?id=41234 The substituted sub-section provides that section 115JD shall not apply to a person who has exercised the option to be taxed under a concessional tax regime or whose income-tax is computed under the special computation applicable to that regime, thereby excluding such taxpayers from entitlement to the alternate minimum tax credit. en-us Wed, 01 Feb 2023 15:58:37 +0530 Wed, 01 Feb 2023 15:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41234 The substituted sub-section provides that section 115JD shall not apply to a person who has exercised the option to be taxed under a concessional tax regime or whose income-tax is computed under the special computation applicable to that regime, thereby excluding such taxpayers from entitlement to the alternate minimum tax credit. Act-Rules Bill Wed, 01 Feb 2023 15:58:37 +0530 https://www.taxtmi.com/acts?id=41234