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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>Concessional tax regime for domestic manufacturers permits an elective reduced corporate tax rate with disallowed deductions and irrevocable election.</h1> An optional concessional tax regime allows eligible domestic manufacturing companies incorporated in India and registered on or after 1 March 2016 to elect a reduced corporate tax rate instead of the normal rate, provided their sole business is manufacture/production (including related research) and distribution of their own products. Election requires computing income without specified deductions and disallows set-off of carried forward losses arising from those exclusions. The option must be filed by the due date for the first return and, once made, is generally irrevocable except as permitted by an alternative provision.

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