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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Section 87A Rebate Only for Resident Individuals; Partnership Firms and HUFs Not Eligible to Claim.</h1> Rebate under section 87A is exclusively available to resident individuals. Therefore, partnership firms or Hindu Undivided Families (HUFs) are not eligible to claim this rebate.