https://www.taxtmi.com/caselaws?id=798972 Section 87A rebate is available to an eligible resident individual taxed under the concessional regime where total income remains within the prescribed threshold, including against income-tax on short-term capital gains taxable at special rates. Neither the rebate provision nor the special-rate provision expressly excludes such gains from the rebate. The express restriction applicable to certain long-term capital gains demonstrates that an exclusion operates only when specifically enacted. The concessional-regime provision does not independently limit the rebate, and a later proposed restriction applies prospectively rather than to the relevant assessment year. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798972 Section 87A rebate is available to an eligible resident individual taxed under the concessional regime where total income remains within the prescribed threshold, including against income-tax on short-term capital gains taxable at special rates. Neither the rebate provision nor the special-rate provision expressly excludes such gains from the rebate. The express restriction applicable to certain long-term capital gains demonstrates that an exclusion operates only when specifically enacted. The concessional-regime provision does not independently limit the rebate, and a later proposed restriction applies prospectively rather than to the relevant assessment year. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798972