EaseValueChapter IX of the Income-tax Act, 2025 provides rebates and reliefs that reduce the tax you actually pay. This includes the rebate for small incomes (the successor to Section 87A, which can make tax nil up to a threshold), and relief for salary arrears received in a lump sum, so you are not pushed into a higher bracket unfairly.
Sections in this topic
§155
Section 155 of the Income-tax Act, 2025 — Rebate to be Allowed in Computing Income-tax
Rebate to be allowed in computing income-tax
§156
Section 156 of the Income-tax Act, 2025 — Rebate of Income-tax for Certain Individuals (New Section 87A)
Rebate of income-tax in case of certain individuals
§157
Section 157 of the Income-tax Act, 2025 — Relief When Salary is Received in Arrears or Advance (Old Section 89)
Relief when salary, etc., is paid in arrears or in advance
§158
Section 158 of the Income-tax Act, 2025 — Relief on Income from Foreign Retirement Benefit Accounts in Notified Countries
In a notified country
§159
Section 159 of the Income-tax Act, 2025 — Double Taxation Relief: DTAA with Foreign Countries
Taxation relief
§160
Section 160 of the Income-tax Act, 2025 — Unilateral Relief from Double Taxation Where No DTAA Exists (Old Section 91)
Countries with which no agreement exists
Frequently asked questions
What is the tax rebate for small incomes?
A rebate (successor to Section 87A) that reduces or eliminates tax where total income is below a specified threshold. The exact limit differs by regime.
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.
💬 Discussion & questions
0 comments · Ask anything about this — a Chartered Accountant or the community will reply.
Have a doubt about this? Ask here 👇
Free · takes 20 seconds · our CA answers. No account needed.
No comments yet — be the first to ask. 👆