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of <h1>Repealed Section 88D: one-year income-tax rebate for residents with special formula for incomes around Rs.100,000</h1> Section 88D was a provision granting a rebate of income-tax to resident individuals within specified income thresholds. It entitled residents with total income up to Rs.100,000 to a full rebate equal to their computed tax; those with total income above Rs.100,000 could claim a rebate equal to the excess of tax over the amount by which income exceeded Rs.100,000. The provision was inserted effective 1-4-2005 and subsequently omitted effective 1-4-2006.
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