Income and corporate tax rates unchanged; no marginal relief for Health & Education Cess. Surcharge varies for online gaming under 115BBJ.

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....Companies – Rate of Income Tax / Corporate Tax & surcharge shall be the same as for FY 2022-23. Amendment has been with regard to marginal relief, where such marginal relief id due to HEC shall not be available. And Surcharge rate on taxpayer u/s 115BBJ in case of online gaming shall be depends on the status of such taxpayer.....