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- Key Difference for Books of Accounts Maintenance in New Income Tax Act 2025 Rule 46 Vs Rule 6F
- Key Difference in New Tax Audit form 26 and old Form 3CD : New Income Tax Act 2025
- H. RATIONALISATION OF OTHER DIRECT TAX PROVISIONS Rationalisation of TCS rates
- Rationalization of Minimum Alternate Tax provisions
- Rationalisation of certain terms for treasury centres in IFSC
- Extension of period of deduction for units in IFSC and rationalization of tax rate
- Exemption to non-residents for rendering services under a notified Scheme in India.
- Exclusion of specified business of Non-residents which are under presumptive taxation from the applicability of Minimum Alternate Tax
- Exemption to a foreign company on income arising on account of providing capital equipment etc. to an electronic goods manufacturer located in a custom bonded area
- Allowing expenditure on prospecting of critical minerals as deduction
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