| 87 Rebate to be allowed in computing income-tax |
| 87A Rebate of income-tax in case of certain individuals |
| 88 Rebate on life insurance premia, contribution to provident fund, etc |
| 88A. [Omitted by the Finance (No. 2) Act, 1996, w.r.e.f. 1-4-1994.] |
| 88B. [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] |
| 88C. [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] |
| 88D. [Omitted by the Finance Act, 2005, w.e.f. 1-4-2006.] |
| 89A [OMITTED BY THE FINANCE ACT, 1983, W.E.F. 1-4-1983] |
| 88E Rebate in respect of securities transaction tax |
| 89 Relief when salary, etc., is paid in arrears or in advance |