Madam mero 1ta 80/81 ko financial report (Audit) prepare ko case xa, firm proprietorship ho, agriculture (Veterinary) related firm raixa, maile financial report prepare gardai xu, yesto firm lai as a special firm business concession hunxa, bt tyo kk ma hunxa maile hereko xaina, So suppose NI (Taxable) Rs. 17,00,000 xa an income tax (As a couple) salab 1st 6 lakh 0%=0, next 2 lakh 10%=20000, next 3lakh 20%=60000, ani remain 7 lakh ko 30%=210000, ani advance IT 200000 xa. so, tax calculation provision garda chai total 20k+60k+210k=290k nai garnu paxa ki with business concession lai ni consider garera concession deduct garera tax provision calculation garnu parxa? Or remaining income tax payment garda business concession deducted garisak poxi ko amount payment garne ho ki kaso ho please clear gardinu hola. Thank you.

Business concession if applicable to all of your business income, you can calculate your tax liability using the concessional rate. (for eg 20% for special industries, instead of 25%)

However, if not all income is eligible for concessional rate, then you will have to bifurcate the income and apply the tax rate accordingly.

So it is always better to consult your auditor for such calculations.