Declaration acceptance under Form 15H permitted where rebate reduces tax liability to nil for eligible taxpayers. The amendment inserts a proviso to note 10 of Part II of Form 15H permitting acceptance of a declaration where the assessee's income exceeds the usual acceptance threshold but the assessee is eligible for a tax rebate that results in a nil tax liability after applying that rebate.
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Provisions expressly mentioned in the judgment/order text.
Declaration acceptance under Form 15H permitted where rebate reduces tax liability to nil for eligible taxpayers.
The amendment inserts a proviso to note 10 of Part II of Form 15H permitting acceptance of a declaration where the assessee's income exceeds the usual acceptance threshold but the assessee is eligible for a tax rebate that results in a nil tax liability after applying that rebate.
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