Calculation of 87a rebate by tds cpc

The meaning of 'Rebate' is pay back a sum of money. If we look at the literal meaning of rebate, then this rebate u/s 87A is paying back the sum (tax) which the assessee has paid. So I think the employer is required to deduct full TDS without considering rebate u/s 87A, and therafter the assessee may claim the rebate u/s 87A for Rs. 2,000/- in his ITR.

Cess has to be deducted after rebate u/s 87A. Cess is an amount which is payable on tax payable. Since, rebate is not tax payable, cess should not be payable on it.

I haven't seen any such case, where 87a deduction is after cess.

Yes i agree with Abhishek Pandey

Education Cess & Secondary & Higher education cess is to be calculated after allowing the rebate under section 87A on  balance tax due.  - See more at: https://www.simpletaxindia.net/2014/02/Calculation-of-Rebate-under-Section-87A-rs-2000-and-FAQ-on-87A-with-examples.html#sthash.8XFK2qaV.dpuf