Sayed Shaikh & AssociatesChartered Accountants

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Explanatory notes on matters the firm is regularly asked about. Each states the law it reflects and the date it was written.

Tax regimes available to companies in IndiaThe normal regime, section 115BAA at 22%, section 115BAB at 15% for new manufacturing companies, foreign companies, and the considerations that decide the choice.September 2026 · Law as amended up to the Finance Act, 2025