Rebate of income-tax in case of certain individuals.

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..... t individual assessee shall be entitled to a deduction of 100% of income-tax payable or twelve thousand five hundred rupees, whichever is less, from the income-tax (computed before allowing the deduct .....

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..... ceed twelve lakh rupees, 100% of the income-tax payable or sixty thousand rupees, whichever is less; (b) the income exceeds twelve lakh rupees, the income-tax payable on the total income, reduced by .....

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