Amendment of section 87A.

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....ing proviso shall be inserted with effect from the 1st day of April, 2024, namely:-- ''Provided that where the total income of the assessee is chargeable to tax under sub-section (1A) of sec....

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....usand rupees, whichever is less; (b) exceeds seven hundred thousand rupees and the income-tax payable on such total income exceeds the amount by which the total income is in excess of seven hundred ....