Insertion of new section 88B

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..... the following section shall be inserted, with effect from the 1st day of April, 1993, namely :- '88B. Rebate of income-tax in case of individuals of sixty-five years and above. - An assessee, b .....

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..... t equal to ten per cent. of such income-tax. Explanation : For the purposes of this section, "gross total income" means the total income computed in accordance with the provisions of this .....

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