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Rebate of income-tax in case of certain individuals.
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....efore allowing the deduction under this section) chargeable on the total income for any tax year if such total income does not exceed Rs. 500000. (2) Where the total income of a resident individual assessee for any tax year is chargeable to tax under section 202(1), then from income-tax (computed before allowing the deduction under this section) following deductions shall be allowed, if- ....
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