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Section 87A rebate on STCG: ITAT ruling offers relief to taxpayers under new tax regime for AY 2025-26

ITAT Delhi has ruled taxpayers can claim the full 25,000 Section 87A rebate against STCG tax under Section 111A for AY 2025-26, as the Finance Act 2025 restriction on special-rate income applies only from AY 2026-27 onwards.