Substitution of new section for section 115JC.

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....al provisions for payment of tax by certain persons other than a company.-(1) Notwithstanding anything contained in this Act, where the regular income-tax payable for a previous year by a person, other than a company, is less than the alternate minimum tax payable for such previous year, the adjusted total income shall be deemed to be the total income of that person for such previous year and he s....