Answer / Rateesh Kumar Srivastava

Alternative Minimum Tax (AMT) is a U.S. federal income tax that was introduced to ensure that higher-income individuals and corporations pay at least a minimum amount of tax, even if they have significant deductions or special tax benefits. The AMT operates by disallowing certain deductions and exclusions that are allowed under the regular income tax system, resulting in a higher tax liability for affected taxpayers.

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