Direct Tax

  • Direct Tax Proposals: To stimulate growth, simplify tax structure, bring ease of compliance, and reduce litigations.
  • Personal Income Tax: New and simplified personal income tax regime proposed to provide significant relief to middle class taxpayers.

  • Corporate Tax: Indian corporate tax rates now amongst the lowest in the world. Tax rate of 15% extended to new electricity generation companies.
  • Dividend Distribution Tax (DDT): DDT removed making India a more attractive investment destination.Deduction to be allowed for dividend received by holding ....
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