Authorised IT Filing  Platform by Indian Income Tax DepartmentGoogle Logo  4.8 ★★★★★ Excellence since 2016  
LATEST
< >

Home > Income Tax Act 2025 > Section-156Last Updated: Sep 27th 2025

Section-156 : Rebate of income-tax in case of certain individuals

Section-156 seeks to provide for rebate of income-tax in case of certain individuals. Learn to understand the section-156 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-156 as per act

  1. An assesse, being an individual resident in India, shall be entitled to a deduction of 100% of income-tax payable or ₹ 12500, whichever is less, from the income-tax (computed before allowing the deduction under this section) chargeable on the total income for any tax year if such total income does not exceed ₹ 500000.
  2. Where the total income of a resident individual assessee for any tax year is chargeable to tax under section 202(1), then from income-tax (computed before allowing the deduction under this section) following deductions shall be allowed, if—

    1. the income does not exceed twelve lakh rupees, 100% of the income-tax payable or ₹ 60000, whichever is less;
    2. the total income exceeds twelve lakh rupees and the income-tax payable on such total income exceeds the amount by which the total income is in excess of twelve lakh rupees, an amount equal to the amount by which the income-tax payable on such total income is in excess of the amount by which the total income exceeds twelve lakh rupees.
  3. The deduction under sub-section (2), shall not exceed income-tax payable as per the rates provided in section 202(1)

2. Help and useful links for Section-156

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Rebate u/s 87A and Marginal Tax Relief — Explained



How to get help from EZTax.in



Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.