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of <h1>Women Taxpayers Lose Special Income Tax Deduction After Finance Act 2005 Eliminates Section Providing Targeted Tax Relief</h1> The statutory provision concerns a tax rebate for women residents in India under 65 years old. The provision originally allowed a deduction from income tax of either 100% of the tax or 5,000 rupees, whichever was less. However, the section was omitted by the Finance Act of 2005, effective from April 1, 2006, rendering the specific tax rebate provision no longer applicable.
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