Home > Income Tax Act 2025 > Section-201Last Updated: Feb 22nd 2025
Section-201 provides for an incentivized tax rate on income of new manufacturing domestic companies subject to satisfaction of certain conditions. Learn to understand the section-201 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
Sl No. | Assessee | Total income and rate of tax | Conditions |
---|---|---|---|
A | B | C | D |
1 | A domestic company engaged in business of manufacture or production of any article or thing. |
| Such domestic company––
|
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.