Tax rebate for women under the age threshold was repealed, removing a statutory income tax rebate previously available to female taxpayers. Section 88C provided an income tax rebate for resident women below sixty five years, allowing a deduction from income tax equal to the full tax or a capped amount; it was inserted by amendment in the Finance Act, 2000 and subsequently omitted by amendment effective from the Finance Act change in 2006, thereby removing the statutory rebate and its age based eligibility.