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of <h1>Finance Bill 2023 amends Section 87 of Income-tax Act, removing references to sections 88-88D, effective April 1.</h1> Clause 42 of the Finance Bill, 2023, proposes amendments to section 87 of the Income-tax Act, which concerns tax rebates. The amendments involve removing references to sections 88, 88A, 88B, 88C, and 88D from sub-sections (1) and (2) of section 87. These changes are described as consequential and are set to take effect from April 1, 2023.
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