Salary deduction increase applies where tax is computed under section 115BAC clause (ii), enhancing taxpayer relief. Amendment substitutes a higher deduction amount in the salary-deduction clause by inserting a proviso that, where income-tax is computed under the alternate computation clause of the special regime, the existing deduction figure shall be treated as replaced by the higher figure; the change operates prospectively from the stated commencement and applies to the relevant subsequent assessment years.
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Provisions expressly mentioned in the judgment/order text.
Salary deduction increase applies where tax is computed under section 115BAC clause (ii), enhancing taxpayer relief.
Amendment substitutes a higher deduction amount in the salary-deduction clause by inserting a proviso that, where income-tax is computed under the alternate computation clause of the special regime, the existing deduction figure shall be treated as replaced by the higher figure; the change operates prospectively from the stated commencement and applies to the relevant subsequent assessment years.
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