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Nominal rebate 2000

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(Querist)
17 December 2013 Dear sir,

What is the section for Nominal rebate Rs.2000/- allowed for whom income is less then 5 lakhs ?
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
17 December 2013 The section is numbered as Section 87A.
.
It will be effective from AY 2014-15.
.

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