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Latest revision as of 04:59, 7 August 2026


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What could be the rate? At the rate or rates enacted by Central Act for every Assessment Year. It's varies between 10% - 30% of taxable income excluding the basic exemption limit applicable to the tax payer.

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Structured Entity Tax Credit - The government is attacking an inventive scheme involving state conservation tax credit. The strategy works by having people set up partnerships that invest in state conservation credits. The credits are eventually used up and a K-1 is distributed to the partners who then take the credits at their personal return. The IRS is arguing that you cannot find any legitimate business purpose for the partnership, it's the strategy fraudulent.

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