credit carried forward under section 115JAA or under section 115JD is to be reduced for any subsequent previous year as a result of furnishing
accordance with the provisions of section 115JAA or section 115JD. [Explanation 2.—For the purposes of this sub-section, the term "dividend" shall have
Section 115JD in The Income Tax Act, 1961
115JD. Tax credit for alternate minimum tax.
(1) The credit for tax paid by [a person under
section 115JC shall be allowed in accordance with the provisions of section 115JD
forward or carry forward of tax credit under section 115JAA or section 115JD of the Income-tax Act or set-off in respect of brought
omitted; (b) in clause (v), for the word, figures and letters "section 115JD,", the words, figures and letters "section 115JD; and" shall be substituted
then while computing the amount of credit under section 115JAA or section 115JD in respect of the taxes paid under section 115JB or section 115JC
figures and letters "section 115JAA", the words, figures and letters "or section 115JD" shall be inserted; (iii) in sub-section (IB), in the Explanation ... figures and letters "section 115JAA", the words, figures and letters "or section 115JD" shall be inserted
figures and letters "section 115JAA", the words, figures and letters "or section 115JD" shall be inserted with effect from the 1st day of April
figures and letters "section 115JAA", the words, figures and letters "or section 115JD" shall be inserted with effect from the 1st day of April