Amendment of section 87

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..... in sub-section (2), for the word and figures section 88 , the words, figures and letter section 87A or section 88 shall be substituted. - Clauses 19 and 20 of the Bill seek to amend section 87 and insert a new section 87A in the Income-tax Act relating to rebate of income-tax in case of certain individuals. The proposed new section 87A seeks to provide that an assessee, being .....

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