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Comparative analysis of corporate tax rates

September 23, 2019
The Taxation Laws (Amendment) Ordinance, 2019 has introduce new tax regimes for the domestic companies by inserted two new sections - Section 115BAA and 115BAB. Besides existing basic tax rates for domestic companies of 25% and 30%, two new tax rates have been introduced of 15% or 22%. In this article, we have made a comparison of different corporate tax regimes for the Assessment Year 2020-21.
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