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AMT - Tax Credit - Section 115JD

Income Tax - Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) - 11 - TAX CREDIT FOR AMT - SECTION 115JD (1). The credit for the tax paid u/s 115JC shall be allowed in accordance with the provisions of section 115JD. (2). AMT paid in excess of the regular income tax computed under the normal provisions will be available as credit against future tax liability. Provided that where the amount of tax credit in respect of any income-tax paid in any country or specified territory outside Ind .....

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