# *FA 2020 Modification of concessional tax schemes for domestic companies u/s 115BAA(Tax on income of certain domestic companies-22%.) and u/s 115BAB(Tax on income of new manufacturing domestic companies-15%) to allow deductions U/s 80JJAA (Deduction in respect of employment of new employees) w.e.f. 01st April 2020 or section 80M (Deduction in respect of certain inter-corporate dividends) w.e.f. 01st April 2021.*