The Section 115JC adjusted-total-income computation for Alternate Minimum Tax, for LLPs/firms/individuals claiming Chapter VI-A or Sec 10AA deductions — additions computed for you, rate left to you (verify current year).
[See rule 40BA] — Report under section 115JC of the Income-tax Act, 1961, for computing adjusted total income and Alternate Minimum Tax.
We have examined the accounts and records of ___ (PAN: ___), status: ___, for the previous year ended ___, relevant to Assessment Year ___, and certify that the adjusted total income and Alternate Minimum Tax payable under Section 115JC are as under:
AMT under Section 115JC does not apply to an individual/HUF/AOP/BOI/artificial juridical person unless the adjusted total income exceeds the threshold specified in Section 115JEE(2) — verify this threshold is crossed before concluding AMT applies.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.
