Section 115BAA vs 115BAB: 22% vs 15% Corporate Tax Regime Comparison Guide
Institutional corporate taxation manual comparing Section 115BAA (22% base / 25.17% effective) and Section 115BAB (15% base / 17.16% effective for manufacturing). Master Form 10-IC and 10-ID filing rules, surrender of Chapter VI-A deductions, complete MAT exemption under Section 115JB(5A), and mathematical break-even models.

