https://www.taxtmi.com/caselaws?id=799141 Section 87A rebate applied to tax computed on total income for the relevant period, with no express exclusion for tax on short-term capital gains chargeable at special rates under section 111A. The later restriction introduced by the Finance Act, 2025 operated prospectively and did not affect the relevant claim. Automated denial of the rebate could not displace the statutory entitlement. Rebate under section 87A was therefore available against tax payable on eligible short-term capital gains under section 111A. en-us Fri, 11 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799141 Section 87A rebate applied to tax computed on total income for the relevant period, with no express exclusion for tax on short-term capital gains chargeable at special rates under section 111A. The later restriction introduced by the Finance Act, 2025 operated prospectively and did not affect the relevant claim. Automated denial of the rebate could not displace the statutory entitlement. Rebate under section 87A was therefore available against tax payable on eligible short-term capital gains under section 111A. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799141