Amendment of section 87A.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct from the 1st April, 2026,-- (a) in the proviso,- (i) in clause (a),-- (I) for the words "seven hundred thousand rupees", the words "twelve hundred thousand rupees" shall be sub....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vided further that the deduction under the first proviso, shall not exceed the amount of income-tax payable as per the rates provided in sub-section (1A) of section 115BAC.". ....
TaxTMI