Rebate of income-tax: resident individuals' statutory rebate provision repealed, removing previously available income-based tax relief. Section 88D, now omitted, had provided a two-tier Rebate of income-tax for resident individuals: a full deduction of income-tax for those with total income at or below a specified threshold, and for those above the threshold a deduction equal to the amount by which the tax payable exceeded the excess of total income over that threshold.