https://www.taxtmi.com/acts?id=41428 The amendment substitutes the non-application clause of the Alternate Minimum Tax provision to provide that the provision does not apply to a person who has exercised the option to be governed by specified concessional tax regimes, or where the person's income-tax is computed under the special statutory computation method, thereby establishing explicit non-applicability criteria linked to taxpayer elections and tax computation method. en-us Thu, 30 Mar 2023 15:52:17 +0530 Sat, 01 Apr 2023 16:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41428 The amendment substitutes the non-application clause of the Alternate Minimum Tax provision to provide that the provision does not apply to a person who has exercised the option to be governed by specified concessional tax regimes, or where the person's income-tax is computed under the special statutory computation method, thereby establishing explicit non-applicability criteria linked to taxpayer elections and tax computation method. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 15:52:17 +0530 https://www.taxtmi.com/acts?id=41428