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What is section 115BAC?
Section 115BAC is a provision added to the income tax act in FY 2020-21 which allows taxpayers to pay income tax at a lower rate. Individuals and Hindu Undivided Families (HUFs) who opt for section 115BAC while filing their tax returns will have to forego around 70 tax exemptions and deductions to pay their tax returns at lower tax rates. For more information visit the website.
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