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The Government promulgated the Taxation Laws (Amendment) Ordinance 20191 , announcing key changes to corporate tax rates in the Income-tax Act, 1961 (Act). While existing domestic companies have been provided an option to pay tax at a concessional rate of 22% , new domestic companies set up on or after 1 October 2019, and commencing manufacturing before 31 March 2023, would have the option to pay tax at 15%. However, the reduced tax rates come with consequential surrender of specified deductions/ incentives.
Managers/Senior Executives from
New Corporate Tax Rates with Case Studies
Dr. Vinod K. Singhania