Corporation Tax or Corporate Tax is a tax levied on the net income of a corporate entity from their business. Corporate Tax Rate is the rate at which the tax is imposed on corporate entity as per the provisions of the Income Tax Act, 1961
A corporate is an independent legal entity from its shareholders. Domestic as well as foreign companies are liable to pay corporate tax. While a domestic company is taxed on its universal income, a foreign company is only taxed on the income earned within India i.e., is being accrued or received in India.
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