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    <description>Amendment increases the income tax rebate eligibility and the maximum rebate under section 87A, effective 1 April 2020, by substituting the existing taxable income threshold with a higher threshold and replacing the prior rebate figure with a larger amount; the changes are limited to textual substitution of two numeric values and do not alter the rebate&#039;s application mechanism.</description>
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      <description>Amendment increases the income tax rebate eligibility and the maximum rebate under section 87A, effective 1 April 2020, by substituting the existing taxable income threshold with a higher threshold and replacing the prior rebate figure with a larger amount; the changes are limited to textual substitution of two numeric values and do not alter the rebate&#039;s application mechanism.</description>
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