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s. 115BABs. 201·Tax on new manufacturing domestic companies — 15% regime

No Material Change

What this means for you

This is only a renumbering — Section 115BAB of ITA 1961 is now Section 201 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.

Renumbering only

Relevant for:Tax Professionals

ITA 1961 — Section 115BAB

Review pending

Section 115BAB: New domestic manufacturing companies incorporated after 1 October 2019 and commencing production before 31 March 2024 — 15% tax rate.

ITA 2025 — Section 201

Review pending

Section 201: Same 15% regime for new manufacturing companies.

What Changed

AI Summary

Renumbered from 115BAB to 201. No change.

Verdict

Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.

ITA 2025 — Section 201Read on official site

Source:Income-tax Act, 2025 — Official Navigator(Department Navigator PDF)· Original dataset (2025-08-21) — detailed review pendingHigh confidenceView source