Schedules AMT and AMTC getting enabled when e-filing ITR-2 for an individual taxpayer

Hello, I am a salaried individual working in an MNC having foreign RSUs & dividends from them. When e-filing my ITR-2, I answered the series of questions to the best of my knowledge. After that I see that Schedule AMT and Schedule AMTC got enabled, Schedule AMT got auto-filled. But these schedules are for companies and not for individuals. Could someone please clarify how I can get rid of these 2 schedules ?
Thank you.

Replies (3)
Quick Summary
This discussion addresses an issue where Schedule AMT and AMTC become enabled when filing ITR-2 for individual taxpayers, even when not applicable. These schedules are typically for companies and can be triggered by claiming certain deductions under Chapter VI-A or Chapter III, even if the deduction amount is zero. The solution involves checking specific schedules like 10AA or 80GG for pre-filled zero entries and deleting them if they are not relevant to your income.

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I am using excel utility for itr2 updated return. I am also facing same problem. AMT and AMTC getting auto enabled which is not true for me. Because i am a salaried person with some LTCG on share. Please suggest how to get rid of them.

The AMT schedule in ITR-2 gets triggered automatically when you have claimed certain deductions under Chapter VI-A or Chapter III that are restricted under Section 115JC.

Deductions that activate AMT: Section 10AA (SEZ unit income), 35 (scientific research), 80QQB (royalty on books), 80RRB (patent royalty), or 80GG (rent paid when HRA not received). If any of these show up in your ITR, even with a zero value, the utility enables the AMT schedule.

The rule: If your adjusted total income (income before those deductions) exceeds Rs 20 lakh, AMT at 18.5% applies on that adjusted income. You pay whichever is higher, regular tax or AMT.

The AMTC schedule tracks AMT credit brought forward from earlier years. When your regular tax exceeds AMT in a future year, you can use the credit.

If you have NOT claimed any of those deductions: Check Schedule 10AA or 80GG in the utility, a pre-filled zero entry can still trigger AMT. Delete the empty schedule if it is not applicable. That should deactivate it.

For help sorting this out in your ITR-2, you can check this pre-filled ITR guide at taxgarden.in/blog/pre-filled-itr-how-to-verify-check-correct-errors-ay-2026-27 which covers how to identify and correct pre-fill errors.

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