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....tion 22 of the Finance (No. 2) Act, 2004 w.e.f. 01-04-2005 2. Omitted vide Section 32 of the Finance Act, 2005 w.e.f. 01-04-2006 before it was read as, "^1[88D. Rebate of inco....

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....er cent of such income-tax; (b) whose total income exceeds one hundred thousand rupees and the income-tax payable on such total income (as computed before allowing the deductions under this C....