Section 158 - Rebate computation rules

Rebate computation rules. Section 158 of the Income Tax Act 2025 sits in Chapter IX (Tax Rebate). In force from 1 April 2026.

Key provisions

• *Resident individuals only**. Non-residents, HUFs, firms, and companies are not eligible for the Section 157 rebate.
• **Section 157** - immediately preceding provision in the same chapter.
• **Section 159** - immediately following provision in the same chapter.
• The full chapter spans Sections 157 to 159.
• Statutory text: published in the Income Tax Act 2025 by the Ministry of Law and Justice. Available at e-gazette.nic.in and incometaxindia.gov.in.
• Rules: corresponding rules are notified under the Income Tax Rules 2026 by CBDT.
• ThynkTax mirror: `/income-tax/sections/158`.
• API: `GET https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/158` - JSON record with cross-references and tags.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/158

{
  "act_2025_ref": "158",
  "old_reference": "Section 158, Income Tax Act 1961",
  "title": "Section 158 - Rebate computation rules",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}