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        Case ID :
        Bill

        Firms

        1 February, 2026

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        Union Budget 2026-27 - Finance Bill, 2026

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

         

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        Union Budget 2026-27 - Finance Bill, 2026

        Firms' income-tax rate unchanged at 30% under the Finance Bill, specified in Paragraph C of Part I-A. The Finance Bill specifies the income-tax rate for firms in Paragraph C of Part I A of the First Schedule, maintaining the rate at 30%.
                        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.

                              Firms' income-tax rate unchanged at 30% under the Finance Bill, specified in Paragraph C of Part I-A.

                              The Finance Bill specifies the income-tax rate for firms in Paragraph C of Part I A of the First Schedule, maintaining the rate at 30%.


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