In this article, we will understand the provisions of section 115BAA of the Income Tax Act and go through the conditions to be fulfilled to get benefit of lower tax rate regime.
source https://www.caclubindia.com/articles/new-tax-regime-for-domestic-companies-section-115baa-of-income-tax-act-47915.asp
source https://www.caclubindia.com/articles/new-tax-regime-for-domestic-companies-section-115baa-of-income-tax-act-47915.asp
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