https://www.taxtmi.com/caselaws?id=471441 Section 87A rebate for assessment year 2024-25 applies where a resident individual's total income is within the prescribed threshold, even if that income includes capital gains taxed at special rates. The rebate is linked to tax computed on total income, and the concessional regime under section 115BAC(1A) does not restrict that independent entitlement. A later restriction excluding special-rate income from rebate applies prospectively and does not affect the relevant assessment year. en-us Mon, 23 Mar 2026 00:00:00 +0530 Wed, 02 Sep 2026 17:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471441 Section 87A rebate for assessment year 2024-25 applies where a resident individual's total income is within the prescribed threshold, even if that income includes capital gains taxed at special rates. The rebate is linked to tax computed on total income, and the concessional regime under section 115BAC(1A) does not restrict that independent entitlement. A later restriction excluding special-rate income from rebate applies prospectively and does not affect the relevant assessment year. Case-Laws Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471441