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of <h1>Tax Rebate Rules: Income Calculation Method Limits Deductions to Total Tax Amount Under Specific Sections</h1> The statutory provision outlines the process for calculating income tax rebates. It specifies that when computing income tax on total income for an assessment year, certain deductions shall be allowed from the calculated income tax amount. The aggregate deductions under specified sections are subject to a limitation that they cannot exceed the total income tax amount before such deductions. The provision ensures a structured approach to tax rebate calculations while maintaining a cap on total deductible amounts.
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