tax law was first introduced in 1969, popularly known as Alternative Minimum Tax, wherein the main objective was to make sure that people who have higher incomes did not end up paying zero tax or a small amount of tax as compared to their huge income. Especia Associates provide taxation Services. the main objective behind the Alternative Minimum Tax was not to let people with high incomes take undue advantage of deductions and exemptions available to them to bring down their tax liability much lower. if you have any question related this call at 9310165114