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[Cites 0, Cited by 0] [Section 198] [Entire Act]

Union of India - Subsection

Section 198(7) in The Income Tax Act, 2025

(7)Where the total income of an assessee includes any long-term capital gains referred to in sub-section (1), the rebate under section 156 shall be allowed from the income-tax on the total income as reduced by tax payable on such capital gains.