https://www.taxtmi.com/article/detailed?id=15627 Sections 87 and 87A create independent, self-contained and mandatory entitlements to a tax rebate: an eligible individual "shall be entitled" to a deduction from the amount of income-tax as computed before chapter deductions, subject to the provision's exhaustive eligibility limits and caps, and the rebate applies against tax payable even when tax is computed at special or concessional rates; if no tax is payable, no rebate arises. en-us Thu, 18 Dec 2025 08:03:05 +0530 Thu, 18 Dec 2025 08:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15627 Sections 87 and 87A create independent, self-contained and mandatory entitlements to a tax rebate: an eligible individual "shall be entitled" to a deduction from the amount of income-tax as computed before chapter deductions, subject to the provision's exhaustive eligibility limits and caps, and the rebate applies against tax payable even when tax is computed at special or concessional rates; if no tax is payable, no rebate arises. Articles Income Tax Thu, 18 Dec 2025 08:03:05 +0530 https://www.taxtmi.com/article/detailed?id=15627