Modification of concessional tax schemes for domestic companies under section 115BAA and 115BAB

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....21 + FINANCE BILL, 2020 Modification of concessional tax schemes for domestic companies under section 115BAA and 115BAB TLAA inserted section 115BAA and section 115BAB in the Act to provide domestic....

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.... not allow deduction under any provisions of Chapter VI-A other than section 80JJAA or section 80M, in case of domestic companies opting for taxation under these sections. These amendments will take ....