https://www.taxtmi.com/highlights?id=103788 Rebate on tax liability computed on total income extends to short-term capital gains taxed at special rates. The rebate provision does not distinguish between income taxed at normal rates and such gains, while the special-rate provision and the optional tax-regime provision contain no express exclusion. Consequently, inclusion of short-term capital gains in total income does not, by itself, prevent the taxpayer from claiming the rebate against tax payable on those gains. en-us Tue, 15 Sep 2026 12:47:28 +0530 Tue, 15 Sep 2026 12:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103788 Rebate on tax liability computed on total income extends to short-term capital gains taxed at special rates. The rebate provision does not distinguish between income taxed at normal rates and such gains, while the special-rate provision and the optional tax-regime provision contain no express exclusion. Consequently, inclusion of short-term capital gains in total income does not, by itself, prevent the taxpayer from claiming the rebate against tax payable on those gains. Highlights Income Tax Tue, 15 Sep 2026 12:47:28 +0530 https://www.taxtmi.com/highlights?id=103788