Domestic company taxation differentiates Schedule V special purpose vehicles from other companies through separate applicable rates.

Section 3 of the Finance Act, 2026 differentiates domestic companies that are special purpose vehicles referred to in Schedule V from other domestic companies under the relevant entries in sub-sections (4) and (12). Domestic companies other than such special purpose vehicles are subject to a 10% rate, while qualifying special purpose vehicles are subject to a 25% rate.

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