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of <h1>Tax Provisions Clarify MAT and AMT Applicability, Ensuring Comprehensive Income Tax Treatment for Different Entity Types</h1> Legal Document Summary:The text analyzes Clause 206(12) of the Income Tax Bill, 2025, which addresses the application of Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) provisions. The clause ensures that general income tax provisions continue to apply to assessees covered under the special tax regime, except where specifically overridden. It provides a comprehensive framework for tax computation, maintaining legal continuity while allowing for specialized tax treatment across various entity types. The provision aims to prevent interpretative disputes and ensure seamless integration of special tax rules within the broader income tax framework.
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