This book is a ready referencer to understand the alternative corporate tax regime. It provides a complete analysis of all changes made by the Finance Act, 2020 & is updated till 15th June 2020. Key features of this book are as follows:

• In depth analysis of new tax regimes introduced for the domestic companies
• Evaluation of the impact of removal of enhanced surcharge on FPIs and capital gains, etc.
• Analysis of MAT exemption and concession
• Illustrations on all the complex provisions