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— official CBDT correspondence
Section 206 — Special provision for minimum alternate tax and alternate minimum tax: its source in the Income-tax Act, 1961
Section 206 (Special provision for minimum alternate tax and alternate minimum tax) of the Income-tax Act, 2025 consolidates Section 115JAA, Section 115JB, Section 115JC, Section 115JD, Section 115JE, Section 115JEE and Section 115JF of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 115JAA — Tax credit in respect of tax paid on deemed income relating to certain companies
- Section 115JB — Special provision for payment of tax by certain companies
- Section 115JC — Special provisions for payment of tax by certain persons other than a company
- Section 115JD — Tax credit for alternate minimum tax
- Section 115JE — Application of other provisions of this Act
- Section 115JEE — Application of this Chapter to certain persons
- Section 115JF — Interpretation in this Chapter
read both texts · §115JAA (1961) vs §206 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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