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    <title>Education Cess and Rebate under Section 87A</title>
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    <description>The adviser confirmed GST does not apply to income tax and that education cess is charged on the tax payable. The adviser indicated no specific rebate calculation under Section 87A was provided. As a first-time filer, the taxpayer cannot set off the reported carryforward loss as presented. Online filing is available with instructions on the Income Tax Department website.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=112420</link>
      <description>The adviser confirmed GST does not apply to income tax and that education cess is charged on the tax payable. The adviser indicated no specific rebate calculation under Section 87A was provided. As a first-time filer, the taxpayer cannot set off the reported carryforward loss as presented. Online filing is available with instructions on the Income Tax Department website.</description>
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