https://www.taxtmi.com/acts?id=45750 Two inserted provisions grant a rebate of super-tax where an assessee is entitled to an income-tax deduction for specified sums: one provision covers deductions for life insurance premia, annuities and provident fund contributions and allows a deduction from super-tax equal to the super-tax at the average rate on that sum, subject to the same limiting condition; the other provision applies the same super-tax rebate to resident non-citizen individuals entitled to the analogous income-tax deduction. en-us Mon, 02 Dec 2024 17:53:52 +0530 Mon, 02 Dec 2024 17:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45750 Two inserted provisions grant a rebate of super-tax where an assessee is entitled to an income-tax deduction for specified sums: one provision covers deductions for life insurance premia, annuities and provident fund contributions and allows a deduction from super-tax equal to the super-tax at the average rate on that sum, subject to the same limiting condition; the other provision applies the same super-tax rebate to resident non-citizen individuals entitled to the analogous income-tax deduction. Act-Rules F. Acts / Amendment Acts Mon, 02 Dec 2024 17:53:52 +0530 https://www.taxtmi.com/acts?id=45750