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        Bills

        Firms - Tax Rates For the assessment year 2025-26

        1 February, 2025

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        Union Budget 2025-26 (Full) + Finance Bill, 2025

        C. Firms

        In the case of firms, the rate of income-tax has been specified in Paragraph C of Part I of the First Schedule to the Bill. They remain unchanged at 30%.

         

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        Union Budget 2025-26 (Full) + Finance Bill, 2025

        Firm tax rate unchanged under Finance Bill, maintaining existing income-tax treatment for partnership entities provision. Firm taxation for assessment year 2025-26 is governed by the rate specified in Paragraph C of Part I of the First Schedule to the Finance Bill; the statutory rate for firms remains 30%, preserving the existing income-tax treatment of partnership firms as the operative rate for computing liabilities.
                        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.

                              Firm tax rate unchanged under Finance Bill, maintaining existing income-tax treatment for partnership entities provision.

                              Firm taxation for assessment year 2025-26 is governed by the rate specified in Paragraph C of Part I of the First Schedule to the Finance Bill; the statutory rate for firms remains 30%, preserving the existing income-tax treatment of partnership firms as the operative rate for computing liabilities.


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