Minimum Tax (Section 113) 2024
| Category | Applicable Entity | Rate |
|---|---|---|
| General | Companies | 1.25% of turnover |
| General | Other than Companies | 0.75% - 1.5% of turnover |
| Special Cases | Transport, Courier, Advertising etc. | Variable as per sector |
| Category | Applicable Entity | Rate |
|---|---|---|
| General | Companies | 1.25% of turnover |
| General | Other than Companies | 0.75% - 1.5% of turnover |
| Special Cases | Transport, Courier, Advertising etc. | Variable as per sector |