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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XIII - DETERMINATION OF TAX IN SPECIAL CASES
A.—Determination of tax in certain special cases
B.—Special provisions relating to tax on capital gains
C.—New tax regime
D.—Special provisions relating to minimum alternate tax and alternate minimum tax
E.—Special provisions relating to non-residents and foreign companies
F.—Special provisions relating to pass-through entities
G.—Special provisions relating to income of shipping companies