Video on Section 115BA: Who , How and When : to Opt for Lower Tax Rate for Company

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The tax rate for corporate tax payers have been decreased with the insertion of section 115BA in the Income Tax Act, but the provision does not apply  for all . Only certain types of companies that too , after they fulfill many conditions attached to its claim . So , this FAQ with video is all about the new provision of law brought by The Finance Act 2016 brought a lower tax rate for certain types of companies .

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