Tax rebate threshold increased, raising available rebate amounts under the amended provision effective from the specified assessment year.

Amendment increases the income tax rebate eligibility and the maximum rebate under section 87A, effective 1 April 2020, by substituting the existing taxable income threshold with a higher threshold and replacing the prior rebate figure with a larger amount; the changes are limited to textual substitution of two numeric values and do not alter the rebate's application mechanism.

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