206 — D.—Special provisions relating to minimum alternate tax and alternate minimum tax - 206. Special provision for minimum alternate tax and alternate minimum tax
IT Rules
Original Rule Text
D.—Special provisions relating to minimum alternate tax and alternate minimum tax - 206. Special provision for minimum alternate tax and alternate minimum tax — "Context: Procedures for determining book profit under clause
(c) for various types of companies, including insurance, banking, electricity generation/supply, and other classes with specified financi... — Rule 206 of IT2025