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Modification of concessional tax schemes for domestic companies under section 115BAA and 115BAB

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..... mestic companies under section 115BAA and 115BAB TLAA inserted section 115BAA and section 115BAB in the Act to provide domestic companies an option to be taxed at concessional tax rates provided they .....

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..... 80JJAA or section 80M, in case of domestic companies opting for taxation under these sections. These amendments will take effect from 1st April, 2020 and will, accordingly, apply in relation to the a .....

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