Applicability of Rebate u/s 87A

Taxable Income is more than 5lakh

read complete article here https://nkansala.in/income-tax/lower-your-tax-liability-via-section-87a-of-income-tax/

Total income more than 3.5 lakhs for AY 19-20
And Toatal income more than 5 lakhs for AY 20-21

Its net taxable income after deductions under chapter via of the act.

So total income means that only net taxable income i.e GTI minus deductiona u get total income

The term GTI has been defined in sub-section 45 of section 2 (Chapter II) ofIncome Tax Act, 1961 as under: "totalincome" means the total amount ofincome referred to in section 5, computed in the manner laid down in this act..
As per my reading of law nowhere its mentioned that total income means net taxable income...
And also u/s 87A its mentioned that if total income is more than 5lakh then we wont get rebate..so can we conclude that if income before deductions is upto rs 5 lakhs we are eligible to get rebate??
please share your views

U are confusing this See let me get this straight I wrote total inc means net taxable inc cz ppl use it in common language Now if u want literal interpretation then 87A rebate available if income after deduction is upto 5 lacs for ay 20-21 and not ay 19-20 And as per ur answer since ur inc before deductions is less than 5 lac so u are well within the rebate section and eleigible for rebate for ay 20-21 But for ay 19-20 total income shud be upto 3.5 lacs and rebate rs 2500 or inc tax payable whichever is less. Hope this solves ur query!