This book is a ready referencer to understand the alternative corporate tax regime. It provides a complete analysis of all changes made by the Finance Act, 2020 & is updated till 15th June 2020. Key features of this book are as follows:
In depth analysis of new tax regimes introduced for the domestic companies
Evaluation of the impact of removal of enhanced surcharge on FPIs and capital gains, etc.
Analysis of MAT exemption and concession
Illustrations on all the complex provisions