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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Reduced corporate tax option for manufacturing domestic companies subject to eligibility, deduction exclusions and carry forward restrictions.</h1> A domestic manufacturing company registered on or after 1 March 2016 may elect a concessional tax regime under section 115BA by the prescribed due date. Eligibility requires exclusive engagement in manufacture/production (including related research and distribution), computation of total income after excluding specified deductions and certain Chapter VI-A allowances (except section 80JJAA), and non-set-off of losses attributable to those deductions. The option, once exercised, is irrevocable for the same or subsequent years except where an option under section 115BAA is exercised.

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