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Indian Income Tax Bill, 2025   Chapter IX ‐ A   Rebates and reliefs   Section No. Particulars IT Act, 1961 Section No. if any 155   Rebate to be allowed in computing income-tax 87 156   Rebate of income-tax in case of certain individuals 87A 157   Relief when salary, etc., is paid in arrears or in advance 89 158   Relief from taxation in income from retirement benefit account maintained in a notified country 89A BACK