We are pleased to present a comparative analysis of the optional tax scenarios available to a taxpayer under the Indian tax laws in view of the Taxation Laws (Amendment) Ordinance, 2019 (’Ordinance’) . Since the lower tax rate is subject to certain conditions, it is imperative that a case-to-case analysis is done before opting for the lower rate.

For a fine-print analysis of the ordinance please refer our Nangia Newsflash dated September 20th 2019.

Hope you will find it useful and informative. NEWSFLASH_Corporate Tax Rate Cut- A Comparative View