You can claim tax rebate under this provision if you meet the following conditions:You must be a RESIDENT INDIVIDUAL; andYour Total Income after Deductions (under Section 80) doesn’t exceed Rs 5 lakh.The rebate is limited to Rs 12,500. This means that if the total tax payable is lower than Rs 12,500, then that amount will be the rebate under section 87A. This rebate is applied to the total tax before adding the Education Cess (4%).
for ay 19-20 Your Total Income after Deductions (under Section 80) doesn’t exceed Rs 3.5 lakh.The rebate is limited to Rs 2500. This means that if the total tax payable is lower than Rs 2500, then that amount will be the rebate under section 87A. This rebate is applied to the total tax before adding the Education Cess (4%).