1. Increase in Rebate under Section 87A A Resident Individual is entitled to a Rebate of 100% of the amount of tax payable under the provisions of Section 87 A of the Act for the total income up to Rs. 7 Lakhs ( earlier it was Rs. 5L) (However such increased limit of rebate will be applicable only in the new regime under Section 115BAC) 2. Introduction of Section 80CCH and Section 10(12C) of the Income Tax Act Agnipath Scheme is a scheme notified by Ministry of Defence for the enrolm
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