U/s 115 jc applicable to individuals

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Greeting of the day to all my ccl family : 1) Atlernative minimum tax for the assessment year 2013-14, tax payble by an individual can't be less than 18.5% of "adjusted total income"as per sec 115jc 2) my doubt is whether 115 jc applicable to individual or not ? 3) whether applicable plz explain with example. Thanx & Regards p.v.ram
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