_*Inadequacy of Marginal Relief provided under Clause (b) of Section 87A of the Income Tax Act, 1961 leading to Effective Marginal Taxation at a rate more than 100%*_ Please go through my Memorandum submitted to Union Finance Minister on the subject mentioned above on the following link.👇 https://drive.google.com/file/d/1WAfWkwDPDUZO9AIEh5y9sKqHHHEHrVtP/view?usp=sharing - Narayan Marathe