Q.100
Company Law Medium Knowledge-Based
Bare Act Income Tax Act, 1961 · Section 115JB / Finance Act

A company which is not a domestic company will pay income tax at the rate of:-

A 25 %
B 30%
40% Answer
D 20%
📋

Explanation & Strategy

Click any section to expand · only one open at a time

A company that is not a domestic company (i.e., a foreign company) pays income tax at the rate of 40% on its income in India, plus applicable surcharge and cess. Domestic companies pay lower rates (25% or 30% depending on turnover). This rate differential reflects the policy of encouraging domestic incorporation.

At a Glance
Subject Company Law
Difficulty Medium
Act Income Tax Act, 1961
Section Section 115JB / Finance Act
Answer (C) Knowledge-Based
Paper AIBE XVI — October 2021
Progress in Paper
Q.100 100 questions

100% through paper

📖 Open Book — Reading Mode Income Tax Act, 1961