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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Rate Under Section 115AD Amended from 10% to 12.5%, Effective April 1, 2026, Per Finance Bill 2025.</h1> Section 115AD of the Income-tax Act is amended to change the tax rate in sub-section (1), clause (iii), from 'ten per cent.' to 'twelve and one-half per cent.' This amendment will take effect starting April 1, 2026, as per the Finance Bill, 2025.
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