Income Tax Act — Section 86A

[Omitted by the Finance Act, 1988, w.e.f. 1-4-1989. Original section was inserted by the Finance Act,

86A. [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989. Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965.]

CHAPTER VIII REBATES AND RELIEFS A.—Rebate of income-tax

Rebate to be allowed in computing income-tax.

Follow cited cases · Browse courts and years · Research topics

Judgments citing Section 86A

• Karnataka High Court 05 Mar 2026 — kahc010333492018_1_2026-03-05
• Andhra Pradesh High Court 30 Aug 2012 — hbhc010014322010_1_2012-08-30
• Delhi High Court 23 Dec 2009 — dlhc010539902006_1_2009-12-23
• Delhi High Court 08 Sep 2009 — dlhc011016812007_1_2009-09-22
• Supreme Court of India — 2009_9_1144_1166

Text reproduced from the public statutes on which the corpus is built. Verify against the official Gazette before relying on it. This is statute reference, not legal advice.