206 — 206. Special provision for minimum alternate tax and alternate minimum tax D.—Special provisions relating to minimum alternate tax and alternate minimum tax -
IT Rules
Original Rule Text
206. Special provision for minimum alternate tax and alternate minimum tax D.—Special provisions relating to minimum alternate tax and alternate minimum tax - — This chunk discusses the calculation of profits, focusing on provisions set aside for asset depreciation (if debited to Profit & Loss) and revaluation reserve amounts (for revalued assets upon retire... — Rule 206 of IT2025