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Firms - Tax Rates For the assessment year 2025-26 Union Budget 2025-26 (Full) + Finance Bill, 2025 - Finance BillExtract Union Budget 2025-26 (Full) + Finance Bill, 2025 C. Firms In the case of firms, the rate of income-tax has been specified in Paragraph C of Part I of the First Schedule to the Bill. They remain unchanged at 30%. Full Text : Union Budget 2025-26 (Full) + Finance Bill, 2025
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