• Corporate tax reforms have introduced lower tax rates (e.g., 25.17% without exemptions).
  • This makes India a more attractive destination for businesses.
  • Lower tax burden can increase profitability for foreign companies.
  • This encourages Foreign Direct Investment (FDI).
  • The abolition of Dividend Distribution Tax (DDT) also makes investing more appealing.
  • It signals a more business-friendly tax environment.