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Budget-2023 Tax Amendments


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Income_Tax_Act

Section / Rule Number Content


87 Rebate to be allowed in computing income-tax
87A Rebate of income-tax in case of certain individuals
88 Rebate on life insurance premia, contribution to provident fund, etc
88A [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.]
88B [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]
88C [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]
88D [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]
88E Rebate in respect of securities transaction tax
89 Relief when salary, etc., is paid in arrears or in advance
89A Relief from taxation in income from retirement benefit account maintained in a notified country

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