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Indian Income Tax Act, 2025   Chapter XIII ‐ D   Determination of Tax in Special cases Special provisions relating to minimum alternate tax and alternate minimum tax   Section No. Particulars IT Act, 1961 Section No. if any 206   Special provision for minimum alternate tax and alternate minimum tax 115JA  /  115JAA  /  115JB  /  115JC  /  115JD  /  115JE  /  115JEE  /  115JF BACK