How to remit minimum alternative tax and what are all procedures?

Section 115JB. This section is applicable from assessment year 2001-02. If tax liability of a company under normal provisions is lower than 10 per cent (7.5% for the assessment years 2001-02 to 2006-07) of "book profit", book profit shall be deemed as total income and 10 per cent (7.5% for the assessment years 2001-02 to 2006-07) of book profit should be deemed as tax liability. Exception: There is an exception for companies in SEZ.