6. Taxation

• Partnership Firm: Taxed at a flat rate of 30% + cess & surcharge.

• LLP: Taxed at a flat rate of 30% + cess & surcharge.

• Private Limited Company: Taxed at 22% (for domestic companies opting for lower tax rate under Section 115BAA) or 25% (if turnover exceeds Rs. 400 crores).

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