Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DS) Income computation and disclosure standards<br>Income Tax<br>Manuals<br>Dated:- 19-8-2017<br>Manual - Introduction - Income computation and disclosure standards (ICDS) Circular No. 10/2017 - Date....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mputation of income under the regular provisions of the Act, the provisions of ICDS shall not apply for computation of MAT. AMT under section 115JC of the Act is computed on adjusted total income whi....