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Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Introduction of new section 115BAE for newly incorporated ...

Income Tax

February 3, 2023

Introduction of new section 115BAE for newly incorporated Co-operative society - For new manufacturing cooperative societies incorporated on or after 1st day of April, 2024 with certain conditions stipulated same as manufacturing companies. And extending of time limit u/s 115BAD for co-operative society for concessional tax rate of 15% if production/manufacturing begin upto 31.3.2024 instead of 31.3.2023.

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