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Indian Income Tax Act, 2025   Chapter XIII ‐ C   Determination of Tax in Special cases New tax regime   Section No. Particulars IT Act, 1961 Section No. if any 199   Tax on income of certain manufacturing domestic companies 115BA 200   Tax on income of certain domestic companies 115BAA 201   Tax on income of new manufacturing domestic companies 115BAB 202   New tax regime for individuals, Hindu undivided family and others 115BAC 203   Tax on income of certain resident co-operative societies 115BAD 204   Tax on income of certain new manufacturing co-operative societies 115BAE 205   Conditions for tax on income of certain companies and cooperative societies  ‐ ‐  BACK