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.

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..... CDS) Income computation and disclosure standards
Income Tax
Manuals
Dated:- 19-8-2017
Manual - Introduction - Income computation and disclosure standards (ICDS) Circular No. 10/2017 - Dat .....

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..... omputation 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 wh .....

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