The Finance Ministry on Monday said that computer software, mining and three other business segments will not be eligible for the 15 per cent corporate tax rate. Now, it is clear that the new 15 per cent corporate regime is only for the new manufacturing businesses. Also, it has clarified that the losses on account of merger and amalgamation will not be taken into consideration for computing 22 per cent corporate tax for existing businesses. All these were part of new Taxation Laws (Amendment) Bill, which will replace an ordinance promulgated on September 20 to bring in effect a reduction in corporate tax.