<s>[INST] Whether the ICDS are applicable in the case of MAT and AMT Computation? [/INST] The CBDT, vide Circular No. 10/2017, dated 23-3-2017, has clarified that the provisions of ICDS are applicable for the computation of income under the regular provisions of the Act. Thus, the provisions of ICDS shall not apply to the computation of MAT. However, where the assessee is liable to pay AMT under the provisions of Section 115JC, the provisions of ICDS shall be applicable for computation of AMT.​ </s>