1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Company tax rates: turnover-based domestic rates, foreign income categories, surcharge, cess and MAT implications clarified.</h1> Company income-tax rules distinguish domestic and foreign company rates with a turnover-based lower rate for domestic companies; foreign companies face a higher rate for ordinary income and an elevated rate for royalties and technical fees under certain pre-1976/1964 agreements. Surcharge and Health and Education Cess apply to income-tax and are subject to marginal relief, while MAT is levied on book profit with a concessional rate for IFSC units earning solely in convertible foreign exchange.
TaxTMI 
TaxTMI 
