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of <h1>Tax Break for New Domestic Manufacturers: 25% Rate Under Clause 199 with Specific Eligibility and Binding Option Requirements</h1> A new tax regime for domestic manufacturing companies is introduced in Clause 199 of the Income Tax Bill, 2025. The provision offers a concessional 25% tax rate for companies exclusively engaged in manufacturing, research, and distribution, established after March 1, 2016. Companies must exercise a binding option, foregoing certain deductions and loss set-offs, to qualify for the reduced tax rate. The clause updates and streamlines the previous Section 115BA, aiming to promote domestic manufacturing and simplify tax compliance.
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