Corporate taxation is an essential aspect of doing business in India and its importance cannot be undermined. The Indian government has gradually reduced corporate tax rates over a decade of liberalization of the Indian economy. The emphasis is now shifting towards enforcing compliance and expanding the tax base with e-governance and digitization. Taxation is also used as a tool to promote investment in identified industry sectors, thereby spurring overall economic growth. As a result understanding the impact of developments in tax and regulatory aspects and strategically using them to the benefit of Indian business activities is becoming increasingly important.
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