Section 88C - Omitted - Income-tax Act, 1961

Rebate of income-tax in case of women below sixty-five years. 88C. 1 [****] ----------------------------- Notes :- 1. Omitted by the Finance Act, 2005, w.e.f. 1-4-2006 . Prior to its omission, section 88C, as inserted by the Finance Act, 2000, w.e.f. 1-4-2001, read as under : 88C. Rebate of income-tax in case of women below sixty-five years.-An assessee,- (a) being a woman resident in India; and (b) below the age of sixty-five years, at any time during the previous year, shall be entitled to a deduction from the amount of income-tax (as computed before allowing the deductions under this Chapter) on her total income, with which she is chargeable for any assessment year, of an amount equal to hundred per cent of such income-tax or an amount of five thousand rupees, whichever is less.