A corporate tax, also called corporation tax or company tax, is a direct tax imposed by a jurisdiction on the income or capital of corporations or analogous legal entities. Many countries impose such taxes at the national level, and a similar tax may be imposed at state or local levels. The taxes may also be referred to as income tax or capital tax. Partnerships are generally not taxed at the entity level

Nirmala Shahu (PhD) has born on 9th August, 1974 in Darbhanga, Bihar. She has more than two decades of teaching experience in HRM and organizational behaviour at the post-graduate level. She also has extensive experience in training and consultancy programmes and has authored numerous research papers in leading journals. She has more than a decade of professional experience in the field of HRM, particularly in the banking and information technology sectors. She has also been teaching in business schools like Amity Business School, IITM (GGS University), etc. She is currently working as a Professor in a Management Studies Center, Bengaluru.