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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER IX - REBATES AND RELIEFS
A.—Rebates and reliefs
Section 158 of Income Tax Act - Relief from taxation in income from retirement benefit account maintained in a notified country
Section 155 of Income Tax Act - Rebate to be allowed in computing income-tax
Section 156 of Income Tax Act - Rebate of income-tax in case of certain individuals
Section 157 of Income Tax Act - Relief when salary, etc, is paid in arrears or in advance
