Table of Contents:
·
1. Rates of Income Tax of a Company other
than covered U/s 115BA
o
Rates of Income-Tax for the Assessment years 2019-20 and
2020-21 are as under:
·
2. [Section 115BA]- Tax on Income of certain
Manufacturing Domestic Companies
o
(2) [Section 115BA (2)]- Specified Conditions for
opting Provisions of Section 115BA (1)
·
3. Special Provisions of Tax on Income of
Certain Domestic Companies referred to in Section 115BAA
o
(1) [Section 115BAA (1)]- Rate of Income Tax in
case the Domestic Company opts for Section 115BAA
o
(2) [Section 115BAA(2)]- Conditions to be
Satisfied for Paying Tax U/s 115BAA(1)
o
(6) Surcharge on Income Tax on Total Income
computed U/s 115BAA
§
(1A)
First Proviso to Section 115BAB(1) :
§
(1B)
Second Proviso to Section 115BAB (1)
§
(1C)
Third Proviso to Section 115BAB (1)
§
(1D)
Fourth Proviso to Section 115BAB (1)
o
(2) [Section 115BAB(2)]- Conditions to be
satisfied for paying Tax U/s 115BAB (1)
o
(9)
Health and Education Cess (H&EC)
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