Section 115JB under the
Income-tax Act, 2025
Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT)
Topic
Minimum Alternate Tax (MAT) and Alternate Minimum Tax (AMT) — Business provisions under the Income-tax Act, 2025 (Act 30 of 2025).
What carried over
The substance of this provision was not changed by the re-write. What moved is the citation.
The whole MAT/AMT block — old 115JAA (MAT credit), 115JB (MAT) and 115JC to 115JF (AMT) — is reported to collapse into the single s.206. Read s.206 in full before relying on any sub-section reference, because the reverse mapping from five old sections into one new one is lossy. s.206 is also cross-referenced by the under-reporting penalty at s.439(2) for deemed total income.
Source
Stated in the notes to the confirmed s.201 (old 115BAB) concordance row: 'MAT/AMT (old 115JAA, 115JB, 115JC-115JF) all collapse into a single section, s.206.' Sourced to the ICAI publication, but not carried as its own verified concordance row in this research, and s.206 was not read in full.
CBDT publishes its own correspondence utility on incometaxindia.gov.in and that is the authority. Spot-check anything high-stakes there before you rely on it.
This is a navigational aid for the 1961 → 2025 transition, not tax advice. It helps you find the right place in the new Act when you already know the old section. Confirm every citation against the bare Act and against CBDT's own correspondence utility before relying on it in a return, certificate, notice reply or opinion. The source text used here is the Act as passed, so any rate or threshold amended by the Finance Act, 2026 is not reflected; section numbers are unaffected.