#Section 115BAB
Log in to FollowLatest Section 115BAB updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

My expectations from Budget 2025 in regard to Income tax

Section 115BAB benefit allowed if commencement of manufacturing for subsequent year proved

Denial of lower tax rate benefit u/s. 115BAA for delay in filing of Form 10-IC unjustified: Gujarat HC

Tax Rates for Domestic Companies: Section 115BA, 115BAA, 115BAB Explained

15% concessional Income tax to promote new manufacturing co-op society

FAQs on Section 115BAB of Income Tax Act, 1961

Optional Section 115BAB After First year of return by new manufacturing domestic companies

Section: 115BAB (Tax on Income of certain new domestic manufacturing Companies)

Key points of Section 115BAB of the Income Tax Act, 1961

How to file Income Tax Form 10-ID under Section 115BAB

Opting for lower rate of tax under Section 115BAB & getting covered under Transfer Pricing Audit

Substantially Low Rate of Income Tax for Newly Formed Domestic Companies in Manufacturing Sector – Section 115BAB

Section 115BAB || Conditions to be fulfilled

Analysis of Section 115BA, 115BAA, 115BAB of Income Tax
Explore the latest Section 115BAB updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
