Conditions to opt for lower income tax rate @22% u/s 115BAA

Brijesh Pandey , Last updated: 05 October 2019  
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Recently the government announced a reduced rate of tax @22% (plus applicable surcharge and cess), for all corporations and firms provided they will not avail any exemption/Concessions/Tax Holidays as enjoying presently. As it is an option to the corporations and not mandate, taxpayers can continue

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Published by

Brijesh Pandey
(Accountant)
Category Income Tax   Report

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