Indian Tax Structure

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Multiple Choice

Which of the following is/are correct regarding the proposed Direct Tax Code?

  1. Corporate Tax will remain at 30 percent, but without surcharge and cess.
  2. MAT will be 20 percent of book profit.
  3. Once enacted, the DTC will completely replace the archaic Income Tax Act, 1961.
  1. Only 2
  2. Only 1 and 2
  3. Only 2 and 3
  4. All of the above
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