Income Tax Relief u/s 87a if income source is only through rental income

This discussion clarifies eligibility for Section 87A income tax relief when your sole income source is rental earnings below £5 lakh. It confirms that you can indeed claim the rebate under Section 87A. However, the standard deduction of £50,000 is only applicable to salary income, not rental income. For rental income, a 30% standard deduction on the gross rental amount is permissible.