Tax Consultant
1375 Points
Posted on 25 June 2026
The AMT schedule in ITR-2 gets triggered automatically when you have claimed certain deductions under Chapter VI-A or Chapter III that are restricted under Section 115JC.
Deductions that activate AMT: Section 10AA (SEZ unit income), 35 (scientific research), 80QQB (royalty on books), 80RRB (patent royalty), or 80GG (rent paid when HRA not received). If any of these show up in your ITR, even with a zero value, the utility enables the AMT schedule.
The rule: If your adjusted total income (income before those deductions) exceeds Rs 20 lakh, AMT at 18.5% applies on that adjusted income. You pay whichever is higher, regular tax or AMT.
The AMTC schedule tracks AMT credit brought forward from earlier years. When your regular tax exceeds AMT in a future year, you can use the credit.
If you have NOT claimed any of those deductions: Check Schedule 10AA or 80GG in the utility, a pre-filled zero entry can still trigger AMT. Delete the empty schedule if it is not applicable. That should deactivate it.
For help sorting this out in your ITR-2, you can check this pre-filled ITR guide at taxgarden.in/blog/pre-filled-itr-how-to-verify-check-correct-errors-ay-2026-27 which covers how to identify and correct pre-fill errors.