Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Companies – Rate of Income Tax / Corporate Tax & surcharge shall ...

Income Tax

February 6, 2023

Companies – Rate of Income Tax / Corporate Tax & surcharge shall be the same as for FY 2022-23. Amendment has been with regard to marginal relief, where such marginal relief id due to HEC shall not be available. And Surcharge rate on taxpayer u/s 115BBJ in case of online gaming shall be depends on the status of such taxpayer.

View Source

 


 

You may also like:

  1. Firms – Rate of Income Tax on Firms / Partnership Firm will continue to be the same as that specified for FY 2022-23

  2. Local authorities - Rate of Income Tax will continue to be the same as that specified for the FY 2022-23.

  3. RATES OF INCOME-TAX for the PY 2022-23 i.e. AY 2023-24 [As per previous year Budget and comparison with Budget 2023 proposals] - Notes In the new tax regime increase the...

  4. Budget 2022-23 - PROPOSALS INVOLVING CHANGES IN EFFECTIVE BASIC CUSTOMS DUTY RATES IN RESPECT OF PHASED MANUFACTURING PROGRAM [PMP] WITH RESPECT TO SPECIFIC ELECTRONIC GOODS

  5. Inclusion of provisions in continuation to Public Notice No. 10/2015-20 dated 24.05.2022 - additional provisions for allocation of Tariff Rate Quota (TRQ) of Crude Soya...

  6. Cost Inflation Index for the Financial Year 2022-23 notified as 331

  7. Budget 2022-23 - AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

  8. Budget 2022-23 - PRUNING AND REVIEW OF CUSTOMS DUTY CONCESSIONS/ EXEMPTIONS - A detailed statement

  9. Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 - Notification

  10. Levy of Surcharge and cess - to be computed over the rate of tax as per DTAA or not - Article 12 read with Article 2 of the tax treaty makes it clear that the rate of...

 

Quick Updates:Latest Updates