Paragraph match score 83.2%
Page A-482
Changes in Income Tax Slabs Under the New Regime
Additionally, the tax rebate under Section 87A has been increased to ₹60,000, ensuring that individuals with net taxable incomes up to ₹12,00,000 have zero tax liability.
Page A-268
Rebate under Section 87A
Under the new tax regime, individuals with an annual income of up to ₹12,00,000 are eligible for a rebate of up to ₹60,000, making their tax liability zero.