Insertion of new section 87A

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.... Act, the following section shall be inserted, namely:- "87A. Rebate on educational expenses in certain cases. Where an individual, being a resident, who is not a citizen of India ha....

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....h he is chargeable for any assessment year, of an amount equal to the income-tax calculated at the average rate of income-tax on a sum- (i) which, in the case of an individual who has one suc....