Income-tax rebate framework amended with higher threshold, enhanced rebate amount, and a cap linked to the new tax regime. Section 87A is amended with effect from 1 April 2026 to revise the rebate framework. The income threshold in the proviso is increased, the rebate amount is enhanced, and the corresponding limit in clause (b) is substituted with the higher threshold. A further proviso is inserted to ensure that the deduction under the first proviso does not exceed the income-tax payable under the rates in section 115BAC(1A).