| (a) | - | "accountant" shall have the same meaning as in the Explanation below sub-section (2) of section 288; |
| (b) | - | "alternate minimum tax" means the amount of tax computed on adjusted total income,- |
| (i) | - | in case of an assessee being a unit referred to in clause (i) of sub-section (4) of section 115JC, at the rate of nine per cent; |
| (ia) | - | in case of an assessee, being a co-operative society referred to in clause (ii) of sub-section (4) of section 115JC, at the rate of fifteen per cent; |
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