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136. Exercise or withdrawal of option for new tax regime.— The option to be exercised or withdrawn under the provisions specified in column B of the following Table, by a person specified in column C thereof, for any tax year shall be in the return of income to be furnished under section 263(1) for such tax year: Table
Sl. No. | Section | Person |
A | B | C |
1 | 199(3) | Manufacturing domestic company. |
2 | 200(5) | Domestic company. |
3 | 201(2) | New manufacturing domestic company. |
4 | 202(4) | Individual or Hindu undivided family, or an association of persons (other than a co- operative society) or a body of individuals, whether incorporated or not, or an artificial juridical person. |
5 | 203(5) | Resident co-operative society. |
6 | 204(2) | New manufacturing co-operative society. |
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