Rebate in computing income-tax: references to sections 88-88D removed, consequential amendment effective for ensuing fiscal year. Clause 42 amends section 87 of the Income tax Act by omitting references to sections 88, 88A, 88B, 88C and 88D from sub sections (1) and (2), a consequential change affecting computation of the rebate under section 87 and effective from the commencement of the relevant fiscal year.