At a glance:
.77 percent tax surcharge cut in corporate tax for domestic firms. Not a major reduction, but a welcome relief. In addition, minimum alternate tax has been raised marginally to off-set the surcharge cut.
15 percent reduction in the rate of tax on dividends received by a company from its foreign subsidiary to provide incentives to domestic firms to repatriate money from their overseas subsidiaries - and encourage local companies to bring back cash from their overseas arms.
The tax department will clamp down on MNCs mis-pricing products or services - the government intends to fixe a markup or acceptable deviation from the market price.
Multinational companies doing business in the country will find it tough to transfer profits to off-shore group firms.
Tax exemptions for debt funds for financing infrastructure.
More on the Economic Times.