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Premium: The Beneficiaries of the Lower Tax Regime, and Who It Doesn’t Help

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Last week, Nirmala Sitaraman announced a bunch of benefit that set the market on fire.

Tax rate reduced to 22% + surcharge if you don't claim some exemptions New manufacturers to get taxed at 15% + surcharge if they set up a plant before 2023 No buyback tax if you've announced a buyback before the July budget No extreme surcharge tax (25% or 37% slabs) on FIIs or Indian individuals where this applies to capital gains

Wait, What's This All About? First, we have to understand this:

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