Since the applicability of Finance Act 2020, along with Finance Act 2021 there has been some complexity attached to new reforms. Effort has been made to simplify such complex tax rates.
source https://www.caclubindia.com/articles/corporate-tax-rate-fy-2021-22-44502.asp
source https://www.caclubindia.com/articles/corporate-tax-rate-fy-2021-22-44502.asp
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