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Amendment of section 87A.
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....y section 46 of the Finance Act, 2016 (28 of 2016)], the words "two thousand five hundred rupees" shall be substituted. - Clause 38 of the Bill seeks to amend section 87A of the Income-tax Act relating to rebate of income-tax in case of certain individuals. The existing provisions contained in the said section provide that an assessee, being an individual resident in India, whose total income ....