Now the AMT has been extended to all persons other than companies who are claiming deduction under Chapter VIA heading C(other than section 80P)-???Deduction in respect of certain incomes??? or section 10AA. However provisions of AMT Shall not be applicable to an Individual or HUF or AOP or BOI (whether incorporated or not) or artificial juridical person ref. in sec 2(31)(vii) if adjusted total in