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71. Mr. Uttam presents you following data related to his tax liability for A.Y. 2021-22: Particulars in lakhs Tax Liability as per regular provisions of

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71. Mr. Uttam presents you following data related to his tax liability for A.Y. 2021-22: Particulars in lakhs Tax Liability as per regular provisions of Income-tax 15 Act, 1961 Tax Liability as per section 115JC AMT credit brought forward from A.Y. 2020-21 12 5 What shall be the tax liability of Mr. Uttam for A.Y. 2021-22

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