Domestic companies may opt for the concessional tax regime under Section 115BAC subject to conditions — certain deductions and incentives are not available under this option.
Decision factors
- Compare effective rate with MAT and incentives
- Impact on brought-forward losses and deductions
- Board resolution and option in ITR-6
- Coordinate with transfer pricing and audits
We advise via MAT guide, ITR-6 filing, and tax audit support.
