{"id":322,"date":"2019-09-09T11:33:17","date_gmt":"2019-09-09T11:33:17","guid":{"rendered":"http:\/\/newstar.bold-themes.com\/magazine\/?p=322"},"modified":"2025-03-20T06:07:07","modified_gmt":"2025-03-20T06:07:07","slug":"add-pace-to-your-business","status":"publish","type":"post","link":"https:\/\/knmindia.com\/japanese\/add-pace-to-your-business\/","title":{"rendered":"2019\u5e74\u7a0e\u6cd5"},"content":{"rendered":"
\n

Taxation Laws (Amendment) Ordinance 2019<\/strong><\/span><\/h1>\n

 <\/p>\n<\/div>\n

The Taxation Laws (Amendment) Ordinance, 2019 dated September 20, 2019 has introduced new tax regimes for the domestic companies by inserted two new sections – Section 115BAA and 115BAB<\/strong>. Besides existing basic tax rates for domestic companies of 25% and 30%, two new tax rates have been introduced of 15% in case of new domestic manufacturing companies and 22% for all domestic companies not availing of any tax exemptions. The reduce tax rates can be opted by the companies on fulfilment of certain conditions.<\/p>\n

Here is a comparison of different corporate tax regimes for the Assessment Year 2020-21.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Particulars<\/strong><\/td>\n\u201cBefore Amendment\u201d<\/strong><\/p>\n

\u00a0<\/strong><\/td>\n

\u201cAfter Amendment\u201d<\/strong><\/td>\n<\/tr>\n
Section 115BA<\/strong><\/td>\nFirst Schedule to Finance Act<\/strong><\/td>\nFirst Schedule to Finance Act<\/strong><\/td>\nSection 115BAA<\/strong><\/td>\nSection 115BAB<\/strong><\/td>\n<\/tr>\n
\u00d8\u00a0 Basic tax rate<\/strong><\/td>\n25%<\/td>\n25%<\/td>\n30%<\/td>\n22%<\/td>\n15%<\/td>\n<\/tr>\n
\u00d8\u00a0 Surcharge<\/strong><\/td>\n\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7%, if income is between Rs. 1 crore and Rs. 10 crores;<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12%, if income exceeds Rs. 10 crores<\/td>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7%, if income is between Rs. 1 crore and Rs. 10 crores;<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12%, if income exceeds Rs. 10 crores<\/td>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7%, if income is between Rs. 1 crore and Rs. 10 crores;<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 12%, if income exceeds Rs. 10 crores<\/td>\n

10%<\/td>\n10%<\/td>\n<\/tr>\n
\u00d8\u00a0 Education Cess<\/strong><\/td>\n4%<\/td>\n4%<\/td>\n4%<\/td>\n4%<\/td>\n4%<\/td>\n<\/tr>\n
\u00d8\u00a0 Effective tax Rate<\/strong><\/td>\n\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 26%, if income is less than Rs. 1 crore;<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 27.82%, if income is between Rs. 1 crore and Rs. 10 crores;<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 29.12%, if income exceeds Rs. 10 crores<\/td>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 26%, if income is less than Rs. 1 crore;<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 27.82%, if income is between Rs. 1 crore and Rs. 10 crores;<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 29.12%, if income exceeds Rs. 10 crores.<\/td>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 31.2%, if income is less than Rs. 1 crore;<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 33.38%, if income is between Rs. 1 crore and Rs. 10 crores;<\/p>\n

\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 34.94%, if income exceeds Rs. 10 crores.<\/td>\n

25.17%<\/td>\n17.16%<\/td>\n<\/tr>\n
\u00d8\u00a0 Applicability of MAT<\/strong><\/td>\nApplicable at the rate of 15%<\/td>\nApplicable at the rate of 15%<\/td>\nApplicable at the rate of 15%<\/td>\nNot Applicable<\/td>\nNot Applicable<\/td>\n<\/tr>\n
\u00d8\u00a0 Condition as to date of incorporation<\/strong><\/td>\nShould be incorporated on or after 01-03-2016<\/td>\n–<\/td>\n–<\/td>\n–<\/td>\nShould be incorporated on or after 01-10-2019<\/td>\n<\/tr>\n
\u00d8\u00a0 Condition as to date of manufacturing<\/strong><\/td>\n–<\/td>\n–<\/td>\n–<\/td>\n–<\/td>\nShould commence manufacturing on or before 31-03-2023<\/td>\n<\/tr>\n
\u00d8\u00a0 Turnover limit<\/strong><\/td>\n–<\/td>\nTurnover should not exceed Rs. 400 crores during the financial year 2017-18<\/td>\nIf turnover exceeds Rs. 400 crores during the financial year 2017-18<\/td>\n–<\/td>\n–<\/td>\n<\/tr>\n
\u00d8\u00a0 Condition as to the use of assets<\/strong><\/td>\n–<\/td>\n–<\/td>\n–<\/td>\n–<\/td>\na)<\/strong> It does not use any building which was previously used as a hotel or a convention centre;<\/p>\n

 <\/p>\n

b)<\/strong> It does not use any machinery or plant previously used for any purpose 1<\/sup><\/strong><\/p>\n

 <\/td>\n<\/tr>\n

\u00d8\u00a0 Mode of Incorporation<\/strong><\/td>\n–<\/td>\n–<\/td>\n–<\/td>\n–<\/td>\nMust not be formed by splitting up or reconstruction of an existing business (Except in case of Section 33B)<\/td>\n<\/tr>\n
\u00d8\u00a0 Nature of Business<\/strong><\/td>\nManufacture or production of any article or thing<\/td>\n–<\/td>\n–<\/td>\n–<\/td>\nManufacture or production of any article<\/p>\n

or thing<\/td>\n<\/tr>\n

\u00d8\u00a0 Restriction on exemption and deduction<\/strong><\/td>\nCertain deductions and exemptions shall not be allowed*<\/td>\n–<\/td>\n–<\/td>\nCertain deductions and exemptions shall not be allowed*<\/td>\nCertain deductions and exemptions shall not be allowed*<\/td>\n<\/tr>\n
\u00d8\u00a0 Restriction on unabsorbed losses<\/strong><\/td>\nLosses linked with the certain exemptions and deductions can’t be set off and carried forward<\/td>\n–<\/td>\n–<\/td>\nLosses linked with the certain exemptions and deductions can’t be set off and carried forward<\/td>\nLosses linked with the certain exemptions and deductions can’t be set off and carried forward<\/td>\n<\/tr>\n
\u00d8\u00a0 Whether optional?<\/strong><\/td>\nOptional<\/td>\nMandatory (if optional regimes not opted)<\/td>\nMandatory (if optional regimes not opted)<\/td>\nOptional<\/td>\nOptional<\/td>\n<\/tr>\n
\u00d8\u00a0 When option can be exercised?<\/strong><\/td>\nIn the first year itself on or before the due date for filing of return of income<\/td>\n–<\/td>\n–<\/td>\nIn any year<\/td>\nIn the first year itself on or before the due date for filing of return of income<\/td>\n<\/tr>\n
\u00d8\u00a0 Option to opt out of regime<\/strong><\/td>\nCan switch to Section 115BAA regime<\/td>\n–<\/td>\n–<\/td>\nNot Allowed<\/td>\nNot Allowed<\/td>\n<\/tr>\n
\u00d8\u00a0 Whether covered under Specified Domestic Transactions prescribed under section 92BA<\/strong><\/td>\nNo<\/td>\nNo<\/td>\n–<\/td>\nNo<\/td>\nIf profits are increased artificially<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

* Specified exemption and deductions are follows:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Section<\/strong><\/td>\nDeduction<\/strong><\/td>\n<\/tr>\n
Section 10AA<\/td>\nDeduction for units established in Special Economic Zones (SEZ)<\/td>\n<\/tr>\n
Section 32AD<\/td>\nDeduction for investment in new plant and machinery in notified backward areas<\/td>\n<\/tr>\n
Section 33AB<\/td>\nDeduction in respect of tea, coffee or rubber business<\/td>\n<\/tr>\n
Section 33ABA<\/td>\nDeduction in respect of business consisting of prospecting or extraction or production of petroleum or natural gas in India<\/td>\n<\/tr>\n
Section 35(1)(ii)<\/td>\nDeduction for donation made to approved scientific research association, university college or other institutes for doing scientific research which may or may not be related to business<\/td>\n<\/tr>\n
Section 35(1)(iia)<\/td>\nDeduction for payment made to an Indian company for doing scientific research which may or may not be related to business<\/td>\n<\/tr>\n
Section 35(1)(iii)<\/td>\nDeduction for donation made to university, college, or other institution for doing research in social science or statistical research<\/td>\n<\/tr>\n
Section 35(2AA)<\/td>\nDeduction for donation made to National Laboratory or IITs, etc. for doing scientific research which may or may not be related to business<\/td>\n<\/tr>\n
Section 35(2AB)<\/td>\nDeduction for capital expenditure (excluding cost of land and building) on scientific research relating to business of bio-technology or manufacturing any article or thing<\/td>\n<\/tr>\n
Section 35AD<\/td>\nDeduction in respect of capital expenditure incurred in respect of certain specified businesses, i.e., cold chain facility, warehousing facility, etc.<\/td>\n<\/tr>\n
Section 35CCC<\/td>\nDeduction for expenditure on agriculture extension project<\/td>\n<\/tr>\n
Section 35CCD<\/td>\nDeduction for expenditure on skill development project<\/td>\n<\/tr>\n
Part C of Chapter VI-A<\/td>\nDeduction in respect of certain incomes other than specified under Section 80JJAA<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

__________________________<\/p>\n

    \n
  1. Any plant or machinery which was used outside India shall not be treated as used for any other purpose, if following conditions are satisfied:<\/li>\n
  2. Before the date of installation, they were not used in India;<\/li>\n
  3. These assets were imported into India;<\/li>\n
  4. No deduction on account of depreciation has been allowed or allowable on such plant and machinery before they were installed be the assesses.<\/li>\n<\/ol>\n

    However, this condition shall be deemed to have been complied with if value of plant and machinery previously used does not exceed 20% of total value of plant and machinery.<\/p>\n

     <\/p>\n

    Disclaimer: Information in this note is intended to provide only a general update of the subjects covered. It is not intended to be a substitute for detailed research or the exercise of professional judgment. KNM accepts no responsibility for loss arising from any action taken or not taken by anyone using this publication<\/em><\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Proactively envisioned multimedia based expertise and cross-media growth strategies. Seamlessly visualize quality intellectual capital without superior collaboration and idea-sharing. Holistically pontificate installed base portals after maintainable products.<\/p>\n","protected":false},"author":5,"featured_media":4502,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61],"tags":[],"class_list":["post-322","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others"],"yoast_head":"\n2019\u5e74\u7a0e\u6cd5 - KNM India Japanese<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/knmindia.com\/japanese\/add-pace-to-your-business\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2019\u5e74\u7a0e\u6cd5 - KNM India Japanese\" \/>\n<meta property=\"og:description\" content=\"Proactively envisioned multimedia based expertise and cross-media growth strategies. 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