Amendment of section 87A.

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..... words "five thousand rupees" shall be substituted with effect from the 1st day of April, 2017. - Clause 45 of the Bill seeks to amend section 87A of the Income tax Act relating to rebate of income .....

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..... nd rupees to five thousand rupees. This amendment will take effect from 1st April, 2017 and will, accordingly, apply in relation to assessment year 2017-2018 and subsequent years.
Statute, statut .....

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