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Home Acts & Rules Bills Bills Income Tax Bill, 2025 Part C = New tax regime Chapters List This

New tax regime - Income Tax Bill, 2025
Chapter: XIII
DETERMINATION OF TAX IN SPECIAL CASES
Part: C
New tax regime
Clause 199 : Tax on income of certain manufacturing domestic companies.

       Clause 199 of the Bill provides for beneficial rate of tax on manufacturing companies subject to satisfaction of certain cond....
Clause 200 : Tax on income of certain domestic companies.

       Clause 200 of the Bill provides for the (optional) concessional tax rate applicable to companies other than those covered und....
Clause 201 : Tax on income of new manufacturing domestic companies.

       Clause 201 of the Bill provides for an incentivized tax rate on income of new manufacturing domestic companies subject to sat....
Clause 202 : New tax regime for individuals, Hindu undivided family and others.

       Clause 202 of the Bill provides for a simplified tax regime for individuals, Hindu undivided families and other specified per....
Clause 203 : Tax on income of certain resident cooperative societies.

       Clause 203 of the Bill provides for the (optional) concessional tax rate applicable to co-operative societies other than thos....
Clause 204 : Tax on income of certain new manufacturing co-operative societies.

       Clause 204 of the Bill provides for an incentivized tax rate of 15% on the manufacturing income of new manufacturing co-opera....
Clause 205 : Conditions for tax on income of certain companies and co-operative societies.

       Clause 205 of the Bill provides for the conditions for the concessional rate of taxes applicable under clauses 199, 200, 201,....
 

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