Partnership Firms and LLPs: Enhanced Deductions with New TDS Obligations   In recent years, the Government has introduced concessional tax regimes for various entities, including domestic companies, resident cooperative societies, new manufacturing cooperative societies, individuals & HUF through sections 115BA, 115BAA, 115BAC, 115BAD, and 115BAE of the Income Tax Act, 1961. However, similar relief has…

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