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[Cites 0, Cited by 0] [Section 206(2)] [Section 206] [Entire Act]

Union of India - Subsection

Section 206(2)(e) in The Income Tax Act, 2025

(e)Where any tax is paid under clause (a) by an assessee, then, credit shall be allowed to him of an amount which shall be the excess of alternate minimum tax over the regular income tax payable of that year.