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Income Tax Amendment Ordinance 2019 had inserted a new section 115BAB in the Income Tax Act 1961 to provide for the concessional rate of tax for new manufacturing companies. This article is guidance for anyone looking to take benefit of the new section and are in the process of setting up a new manufacturing unit.
Tax Incentive for additional employee cost u/s 80JJAA: An Analysis
Before I delve into my topic of discussion, let me give a short brief about section 54F of the Income Tax Act 1961. Section 54F deals with exem
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