https://www.taxtmi.com/forum/issue?id=120707 Concessional long-term capital gains taxation under the amended capital gains regime may still be included in adjusted total income for Alternative Minimum Tax under Section 115JC, so the special rate does not by itself prevent AMT from applying. No direct Supreme Court or High Court ruling is identified on this specific interaction. Analogous MAT and AMT jurisprudence is said to treat such provisions as self-contained and overriding, with exclusions recognized only where expressly provided by statute. en-us Sun, 11 Jan 2026 16:03:50 +0530 Wed, 13 May 2026 16:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120707 Concessional long-term capital gains taxation under the amended capital gains regime may still be included in adjusted total income for Alternative Minimum Tax under Section 115JC, so the special rate does not by itself prevent AMT from applying. No direct Supreme Court or High Court ruling is identified on this specific interaction. Analogous MAT and AMT jurisprudence is said to treat such provisions as self-contained and overriding, with exclusions recognized only where expressly provided by statute. Discussion-Forum Income Tax Sun, 11 Jan 2026 16:03:50 +0530 https://www.taxtmi.com/forum/issue?id=120707