Income tax Return

AMT provisions are not applicable to an individual, Hindu Undivided Family (HUF), Association of Persons (AOP), Body of Individuals (BOI) and artificial juridical person whose adjusted total income does not exceed Rs 20,00,000.

Therefore, this exemption based on monetary threshold of adjusted total income is not applicable to LLPs, partnership firms and other non-corporate assessees. AMT is Applicable for a partnership firm

 Refer this link https://cleartax.in/s/amt-alternative-minimum-tax