115JF. 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;
(d) “regular income-tax” means the income-tax payable for a previous year by a person on his total income in accordance with the provisions of this Act other than the provisions of this Chapter.