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2003 (1) TMI 33 - KERALA HIGH COURTNon-resident Indian - income from investment – deduction - Section 115E, it must be noted only provides for the rate of tax payable on the investment income computed in accordance with the provisions of section 115D of the Act. It does not in any way bar the rebate available under section 88 – Hence, assessee who is a non-resident Indian having only income from investment is entitled to get the deduction by way of rebate provided under section 88
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