March 1, 2018

Section – 89A : Tax relief in relation to export turnover

89A. [Omitted by the Finance Act, 1983, w.e.f. 1-4-1983. The provisions of this section were later substituted by scheme contained in section 80HHC, inserted by the Finance Act, 1983, w.e.f. […]
March 1, 2018

Section – 89 : Relief when salary, etc., is paid in arrears or in advance

89. Where an assessee is in receipt of a sum in the nature of salary, being paid in arrears or in advance or is in receipt, in any one financial […]
March 1, 2018

Section – 88E : Rebate in respect of securities transaction tax

88E. (1) Where the total income of an assessee in a previous year includes any income, chargeable under the head “Profits and gains of business or profession”, arising from taxable […]
March 1, 2018

Section – 88D : Rebate of income-tax in case of certain individuals

88D. [Omitted by the Finance Act, 2005, w.e.f.1-4-2006.]
March 1, 2018

Section – 88C : Rebate of income-tax in case of women below sixty-five years

88C. [Omitted by the Finance Act, 2005, w.e.f.1-4-2006.]
March 1, 2018

Section – 88B : Rebate of income-tax in case of individuals of sixty-five years or above

88B. [Omitted by the Finance Act, 2005, w.e.f.1-4-2006.]
March 1, 2018

Section – 88A : Rebate in respect of investment in certain new shares or units

88A. [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.]
March 1, 2018

Section – 88 : Rebate on life insurance premia, contribution to provident fund, etc

88. (1) Subject to the provisions of this section, an assessee, being an individual, or a Hindu undivided family, shall be entitled to a deduction, from the amount of income-tax […]
March 1, 2018

Section – 87A : Rebate of income-tax in case of certain individuals

87A. An assessee, being an individual resident in India, whose total income does not exceed 5[five hundred thousand] rupees, shall be entitled to a deduction, from the amount of income-tax […]

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