Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act] Union of India - Subsection Section 2(3)(a) in Finance Act, 2012 (a)in the case of a domestic company, at the rate of five per cent, of such income-tax where the total income exceeds one crore rupees;