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[Cites 0, Cited by 0] [Section 115JF] [Entire Act]

Union of India - Subsection

Section 115JF(b) in The Income Tax Act, 1961

(b)[ "alternate minimum tax" means the amount of tax computed on adjusted total income, - [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
(i)in case of an assessee being a unit referred to in sub-section (4) of section 115JC, at a rate of nine per cent.;