115JF. Interpretation in this Chapter.- In this Chapter—
(a) “accountant” shall have the same meaning as in the Explanation below sub-section (2) of section 288; (b) “alternate minimum tax” means the amount of tax computed on adjusted total income at a rate of eighteen and one-half per cent; (c) “limited liability partnership” shall have the same meaning as assigned to it in clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); (d) “regular income-tax” means the income-tax payable for a previous year by a limited liability partnership on its total income in accordance with the provisions of this Act other than the provisions of this Chapter.
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