Rebate under section 87A unavailable to non-residents; only resident individuals are eligible for the tax rebate. Rebate under section 87A is confined to individuals who are resident in India; non-resident persons are not entitled to claim this rebate, and tax computations for non-residents must exclude the rebate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rebate under section 87A unavailable to non-residents; only resident individuals are eligible for the tax rebate.
Rebate under section 87A is confined to individuals who are resident in India; non-resident persons are not entitled to claim this rebate, and tax computations for non-residents must exclude the rebate.
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