Budget 2023-2024: 15% concessional tax to promote new manufacturing co-operative society

Last updated: 01 February 2023

The Taxation Laws (Amendment) Act, 2019, inter-alia, inserted section 115BAB in the Act which provides that new manufacturing domestic companies set up on or after 01.10.2019, which commence manufacturing or production by 31.03.2023 and do not avail of any specified incentive or deductions, may opt

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