https://www.taxtmi.com/caselaws?id=802746 Eligible taxpayers can claim the section 87A rebate against tax on qualifying short-term capital gains charged at the special rate under section 111A. The rebate applies to tax computed on total income, with no express exclusion for those gains. This contrasts with the express rebate restriction for certain long-term capital gains under section 112A. Section 115BAC governs the concessional tax regime. en-us Wed, 04 Nov 2026 00:00:00 +0530 Sat, 14 Nov 2026 08:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802746 Eligible taxpayers can claim the section 87A rebate against tax on qualifying short-term capital gains charged at the special rate under section 111A. The rebate applies to tax computed on total income, with no express exclusion for those gains. This contrasts with the express rebate restriction for certain long-term capital gains under section 112A. Section 115BAC governs the concessional tax regime. Case-Laws Income Tax Wed, 04 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802746