https://www.taxtmi.com/acts?id=54844 Section 3 of the Finance Act, 2026 differentiates domestic companies that are special purpose vehicles referred to in Schedule V from other domestic companies under the relevant entries in sub-sections (4) and (12). Domestic companies other than such special purpose vehicles are subject to a 10% rate, while qualifying special purpose vehicles are subject to a 25% rate. en-us Tue, 18 Aug 2026 11:02:07 +0530 Tue, 18 Aug 2026 11:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54844 Section 3 of the Finance Act, 2026 differentiates domestic companies that are special purpose vehicles referred to in Schedule V from other domestic companies under the relevant entries in sub-sections (4) and (12). Domestic companies other than such special purpose vehicles are subject to a 10% rate, while qualifying special purpose vehicles are subject to a 25% rate. Act-Rules F. Acts / Amendment Acts Tue, 18 Aug 2026 11:02:07 +0530 https://www.taxtmi.com/acts?id=54844