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of <h1>Comparison of Tax Rates for Domestic Companies Under Sections 115BA, 115BAA, and 115BAB: Key Conditions and Benefits</h1> The document provides a comparison of tax rates and conditions for domestic companies opting for new tax regimes under Sections 115BA, 115BAA, and 115BAB. Section 115BA applies a 25% tax rate to certain domestic manufacturing companies established after March 1, 2016. Section 115BAA offers a 22% tax rate for domestic companies, with no date restrictions for setup. Section 115BAB provides a 15% rate for new domestic manufacturing companies set up after October 1, 2019. The document details conditions, surcharge rates, applicability of Minimum Alternate Tax (MAT), and benefits not available under these sections.
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