{"id":2525,"date":"2019-11-05T17:43:05","date_gmt":"2019-11-05T12:13:05","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2525"},"modified":"2019-11-05T17:43:05","modified_gmt":"2019-11-05T12:13:05","slug":"section-115baa-new-tax-rate-for-domestic-companies","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/section-115baa-new-tax-rate-for-domestic-companies\/","title":{"rendered":"Section-115BAA New Tax Rate for Domestic Companies\u00a0"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">To uplift the economy and promote growth the government of India has inserted certain sections through the Taxation laws amendment (ordinance) act, 2019. Section 115BAA is one of the aforesaid sections which shall be discussed in this article in brief.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2527 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/section-115BAA.png\" alt=\"section 115BAA\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/section-115BAA.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/section-115BAA-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/section-115BAA-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<h2><b>Introduction<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A new section 115BAA \u2013 Taxation on Income of Certain domestic Companies has been introduced into the Income Tax act, 1961 via<a href=\"https:\/\/aktassociates.com\/blog\/the-taxation-laws-amendment-ordinance-2019\/\"> Taxation laws amendment (ordinance) act, 2019<\/a> on the date of 20<\/span><span style=\"font-weight: 400;\">th<\/span><span style=\"font-weight: 400;\"> September 2019 with effect from 1<\/span><span style=\"font-weight: 400;\">st<\/span><span style=\"font-weight: 400;\"> April 2020.<\/span><\/p>\n<h2><b>Rate of Tax<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of Section 115BAA, at the option of domestic Company the<a href=\"https:\/\/aktassociates.com\/blog\/income-tax-return-filing\/\"> Income Tax<\/a> payable by such person in respect of his total income shall be taxed at the rate of 22% plus surcharge and applicable cess, i.e., 25.168% on satisfaction of the conditions as specified in the act in respect of such section.<\/span><\/p>\n<h2><b>Conditions to have complied<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Following are the conditions that have to be satisfied to opt section-115BAA<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The total income of such domestic Company shall be computed without claiming any deductions or incentives in respect of the following provisions<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Section 10AA-Deductions in respect of Newly Established Unit in SEZ.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Section 32(1)(iia)- Additional Depreciation in respect of New Plant &amp; Machinery.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Section 32AD- Deduction in respect of investment in new Plant &amp; Machinery in notified backward areas in certain states.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Section 33AB- Deduction in respect of Investment in Deposit accounts for Tea, Coffee, Rubber manufacturing companies.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Section 33ABA- Deduction in respect of Deposits in site restoration fund by companies engaged in the business of extraction or production of petroleum or natural gas or both in India.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Clause ii or iia or iii of Section35(2AB)- Deduction in respect of the Expenditure incurred on Scientific research by the companies engaged in the business of biotechnology or in any business of manufacture or production of any article or thing specified in the list of Eleventh Schedule.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Clause ii or iia or iii of Section 35(2AA)- Deduction in respect of the amount paid to National Laboratory or a University or an Indian Institute of Technology or a specified person with a specific direction that the amount paid shall be used for scientific research undertaken under a program approved in this behalf by the prescribed authority.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Clause ii or iia or iii of Section 35(1)- Deduction in respect of expenditure incurred on scientific research.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Section 35CCC- Deduction in respect of Expenditure incurred Agriculture Extension Project.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Section 35CCD- Deduction in respect of Expenditure incurred on the Skill Development Project.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Under any provision of chapter VIA(Deduction to be made on total Income Computation) other than Section 80JJAA.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Computation of total income of such domestic Company shall not include <\/span>any setoff or carry forward losses<span style=\"font-weight: 400;\"> of any previous year and such loss shall be deemed to have been utilized already and further no deduction shall be made available.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Depreciation under section 32 if any shall be made available and <\/span>no depreciation<span style=\"font-weight: 400;\"> under section 32 (1)(iia) shall be available.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The option under section should be <\/span>exercised<span style=\"font-weight: 400;\"> in the prescribed manner <\/span>on or before the due date for filing return <span style=\"font-weight: 400;\">of income under sub-section (1) of section 139.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/aktassociates.com\/start-a-business\/private-limited-company-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2057 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Register-Your-company.png\" alt=\"company registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Register-Your-company.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Register-Your-company-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/Register-Your-company-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">The Domestic Companies opting section 115BAA are <\/span>not required<span style=\"font-weight: 400;\"> to pay <\/span>Minimum Alternative Tax (MAT)<span style=\"font-weight: 400;\"> as per the provisions of section 115JB.<\/span><\/p>\n<p><strong>Note: <\/strong>Once<span style=\"font-weight: 400;\"> the Domestic company <\/span>exercised<span style=\"font-weight: 400;\"> option under section 115BAA, it shall be made applicable to all subsequent assessment years and <\/span>cannot be withdrawn for the same year or for any subsequent years<span style=\"font-weight: 400;\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>To uplift the economy and promote growth the government of India has inserted certain sections through the Taxation laws amendment &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Section-115BAA New Tax Rate for Domestic Companies\u00a0\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/section-115baa-new-tax-rate-for-domestic-companies\/#more-2525\">Read more<span class=\"screen-reader-text\">Section-115BAA New Tax Rate for Domestic Companies\u00a0<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2528,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Section-115BAA New Tax Rate for Domestic Companies\u00a0 AKT Associates<\/title>\n<meta name=\"description\" content=\"To uplift the economy and promote growth the government of India has inserted certain sections through the Taxation laws amendment (ordinance) act, 2019. 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