Question 1

What is the leading case on Section 87A of the Income Tax Act?

Accepted Answer

Chamber of Tax Consultants v. Director General of Income-tax (System) (169 Taxmann.com 506) is the decision most relied on for Section 87A, cited in 4 judgments.

Question 2

Which cases are most cited on Section 87A?

Accepted Answer

Chamber of Tax Consultants v. Director General of Income-tax (System) (169 Taxmann.com 506) — 4 citing judgments.

Question 3

How many judgments are there on Section 87A?

Accepted Answer

BharatTax indexes 81 ITAT, High Court and Supreme Court judgments that turn on Section 87A of the Income Tax Act, 1961.

Question 4

Which section of the Income-tax Act, 2025 corresponds to Section 87A?

Accepted Answer

Section 87A of the Income-tax Act, 1961 corresponds to section 156 (Rebate of income-tax in case of certain individuals) of the Income-tax Act, 2025.

Section 87A of the Income Tax Act

Leading authorities on Section 87A

Judgments on Section 87A

Thejaswini Jakkaraju, Bangalore vs. Income Tax Officer, Ward-7(2)(2), Bangalore