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of <h1>Income Tax Act Amendment: Section 87A Lowers Tax Rebate Eligibility Limit and Reduces Rebate Amount</h1> Section 87A of the Income-tax Act was amended by the Finance Act, 2017, effective April 1, 2018. The amendment changes the income limit for tax rebate eligibility from five hundred thousand rupees to three hundred fifty thousand rupees. Additionally, the rebate amount is reduced from five thousand rupees to two thousand five hundred rupees.
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