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WHAT IS CORPORATE TAX AND CORPORATE TAX RATE?
Corporate Tax
Corporation Tax or Corporate Tax is a direct tax levied on the net income or profit of a corporate entity from their business, foreign or domestic. The rate at which the tax is imposed as per the provisions of the Income Tax Act, 1961 is known as the Corporate Tax Rate.
 
The Corporate Tax rate is based on a slab rate system depending on the type of corporate entity and the different revenues earned by each of corporate entities.
 
 
For existing companies
Under the new tax slab announced by the Finance Ministry, corporations with annual turnover up to Rs 400 crore and not seeking any incentives or exemptions need to pay 22 per cent tax along with applicable cess and surcharge. This takes the effective corporate tax rate to 25.17%. However, with the introduction of the new guidelines, companies don t have to pay any minimum alternate tax or MAT. ....

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