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.

frequently asked

Is Section 206 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 115JAA, Section 115JB, Section 115JC, Section 115JD, Section 115JE, Section 115JEE, Section 115JF of the Income-tax Act, 1961.

What does Section 206 of the Income-tax Act, 2025 deal with?

Section 206 — "Special provision for minimum alternate tax and alternate minimum tax", under CHAPTER XIII - Determination of tax in special cases of the Income-tax Act, 2025.

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same chapter · chapter xiii - determination of tax in special cases · income-tax act, 2025

Section 202 — New tax regime for individuals, Hindu undivided family and others
Section 203 — Tax on income of certain resident co-operative societies
Section 204 — Tax on income of certain new manufacturing co-operative societies
Section 205 — Conditions for tax on income of certain companies and co-operative societies
Section 207 — Tax on dividends, royalty and fees for technical service in case of foreign companies
Section 208 — Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Section 209 — Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 210 — Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer

frequently looked up · income-tax act, 2025

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