Section 2(9)(d) in THE FINANCE ACT, 2021

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Section 2(9)(d) in THE FINANCE ACT, 2021

(d)in the case of every company, other than a domestic company,—

(i)at the rate of two per cent. of such “advance tax”, where the total income exceeds one crore rupees but does not exceed ten crore rupees;

(ii)at the rate of five per cent. of such “advance tax”, where the total income exceeds ten crore rupees: