INCOME TAX

Saturday, 3 October 2026

Tax on income of certain manufacturing domestic Companies [Section 199 - Erstwhile to Section 115BA of the Income Tax Act, 1961}

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Section 199 of the Income Tax Act, 2025 provides a concessional income-tax rate of 25% for certain eligible domestic manufacturing companie...
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Ram Dutt Sharma
Born on 27 June, 1958 in Narnaul, Haryana joined Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He has authored over 51 books on Direct Taxes so far. Preveliged to be recipient of first-ever Finance Minister’s Award 2017 for sustained devotion, commitment to duty and promoting excellence in the field of Direct Taxation at National Level on 24.07.2017.
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