115JC Income Tax Error while filling ITR

You're facing an issue that appears to be an error in the ITR 2 form logic — especially regarding Section 115JC (AMT - Alternate Minimum Tax). Let's clarify and help you fix it.

✅ First: What is Section 115JC?

• Section 115JC deals with Alternate Minimum Tax (AMT), similar to MAT (Minimum Alternate Tax for companies), but applicable to non-corporate taxpayers.

• AMT is not applicable to salaried individuals unless they claim certain deductions under:

  • Section 80-IA to 80RRB (except 80JJAA), or

  • Section 10AA (for SEZ units)

So if you're not claiming deductions under these sections, Section 115JC should not apply to you at all.

🧾 From Your Details:

You are:

• A salaried individual

• Not claiming any deduction under Section 10AA or Sections 80-IA to 80RRB

• Your taxable income after deductions is well below ₹5 lakh, so you’re eligible for rebate under section 87A

• Your Form 16 shows no TDS — which is expected if no tax was due

➡️ Conclusion: You are not liable for AMT under 115JC.
This is most likely a technical or selection issue in the ITR.

🔧 How to Fix the 115JC AMT Issue in ITR-2

🔹 Step 1: Check AMT Schedule in ITR

• Go to the "Schedule AMT" and "Schedule AMTC" tabs in your ITR-2 form

• If they are auto-filled with incorrect data, delete or clear them

• You can remove the Schedule AMT if not applicable

If these schedules are blank but the system still shows 115JC tax, proceed to next step.

🔹 Step 2: Re-check Deductions

Make sure:

• You have not accidentally entered data under Section 80-IA to 80RRB or 10AA

• In the “Schedule VI-A”, confirm that you’ve only used deductions like 80C, 80D, 80TTA, etc.

🔹 Step 3: Use ITR-1 Instead of ITR-2 (If Possible)

You may not even need to file ITR-2 if:

• You have only salary, one house property, capital gains from mutual funds/stocks, and standard deductions.

But note: If you have capital gains, even STCG/LTCG, then ITR-1 is not valid — so you're likely forced to use ITR-2.

🔹 Step 4: Update Java Utility or Use Online Mode

If you’re using the offline Excel/Java utility, try switching to:

✅ Online mode (on https://www.incometax.gov.in)
or
✅ Update the offline utility to the latest version

There were known bugs in older versions where AMT would erroneously get triggered.

🔹 Step 5: Use “Not Applicable” Option for AMT

In the Schedule AMT section:

• Look for the question: “Are you claiming any deduction under Section 10AA or Chapter VI-A Part C?”

• Select: “No”

• This should deactivate the AMT section altogether.

💬 If Nothing Works

• Delete the existing ITR draft and start fresh using updated utility or online mode

• Or file a grievance on the Income Tax Portal under ‘Grievances > Submit Grievance’

• You can also call the Income Tax e-filing helpdesk:
  📞 _______ (toll-free)