Section mapper · Tax rates, rebate and relief
Section 87 of the Income-tax Act, 1961 is now
section 155 of the Income-tax Act, 2025
The general rule that rebates are allowed against tax.
- Was
s.87, Income-tax Act, 1961 (repealed)- Is now
s.155, Income-tax Act, 2025- In force from
What changed
Renumbered only.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.87A → s.156 — The rebate that makes income up to ₹12 lakh tax-free in the new regime