|
Description |
Existing FY 2020-2021 |
Proposed FY 2021-2022 |
|
Publicly traded company |
25% |
22.5% |
|
Non -Publicly traded company (Non-listed companies ) |
32.5% |
30% |
|
One Person Company -OPC ( Sole Trader ship Company) |
|
25% |
|
Banks, insurance and other financial institutions (except merchant banks) if not publicly listed |
40% |
40% |
|
Banks, insurance and other financial institutions (except merchant banks) if publicly listed |
37.5% |
37.5% |
|
Merchant banks |
37.5% |
37.5% |
|
Cigarette, zarda, bidi, gul or any other tobacco product manufacturing companies |
45% |
45% |
|
Surcharge in addition to above tax is applicable on business income. |
2.5% |
2.5% |
|
Mobile phone operator companies if not publicly listed as below |
45% |
45% |
|
Mobile phone operator companies that convert themselves into a publicly traded company by transfer of at least 10% shares through stock exchanges, of which maximum 5% may be through Pre- Initial Public Offering Placement
[If mobile phone operator companies list at least 20% of their paid up capital through IPO, they shall receive a rebate of 10% in the year of listing. |
40% |
40% |
|
Publicly Traded provider of Mobile Financial Services (MFS) |
32.5% |
37.5% |
|
Non-Publicly Traded provider of Mobile Financial Services (MFS) |
32.5% |
40% |
|
Association of persons |
32.5% |
30% |
|
Artificial Judicial person and other taxable entities (corporations, government agencies, and NGOs ) |
Rate applicable for Individual Taxpayer |
30% |
|
Private University, Private Medical, Dental & Engineering College or Private College. |
15% (rate Fixed by SRO) |
15% |
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