Extension of the last date for commencement of manufacturing or production under Section 115BAB

Last updated: 01 February 2022

Extension of the last date for commencement of manufacturing or production under Section 115BAB, from 31.03.2023 to 31.03.2024 1. Section 115BAB of the Income-tax Act provides for an option of concessional rate of taxation @ 15 % for new domestic manufacturing companies provided that they do not

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