Mera Samvidhaan All of Income-tax Act, 1961

Chapter VIII · Rebates and Reliefs]

88BRebate of income-tax in case of individuals of sixty-five years or above.

[Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.]

Section 88B of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.