Section 206(1)(m) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 206(1)] [Section 206] [Entire Act]

Union of India - Subsection

Section 206(1)(m) in The Income Tax Act, 2025

(m)Where any tax is paid under clause (a) by an assessee, then, credit shall be allowed to him of an amount in excess of such minimum alternate tax over the tax payable by such assessee on his total income computed as per the other provisions of this Act for that tax year.

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Union of India - Subsection

Section 206(1)(m) in The Income Tax Act, 2025