{"id":302,"date":"2025-06-17T16:16:09","date_gmt":"2025-06-17T10:46:09","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=302"},"modified":"2025-06-26T15:54:29","modified_gmt":"2025-06-26T10:24:29","slug":"rebate-u-s-87a","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/","title":{"rendered":"Rebate u\/s 87A in New &amp; Old Tax Regime For FY 24-25"},"content":{"rendered":"\n<p>Section 87A of the Income Tax Act offers tax reduction to resident individuals when total income falls within specified limits. For FY 2024-25, individuals under the old tax regime with income up to \u20b95 lakh can claim a rebate of up to \u20b912,500, resulting in zero tax liability. Under the new tax regime, income up to \u20b97 lakh is eligible for a rebate of up to \u20b925,000.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>As per budget 2025 rebate limit under new tax regime has been raised to \u20b960,000.<br>If an individual&#8217;s taxable income is up to Rs.12 lakh, he will be eligible to claim this rebate.<br>Rebate will not apply to income taxed at special rates.<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#What_is_Rebate_us_87A\" >What is Rebate u\/s 87A?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#Eligibility_Criteria\" >Eligibility Criteria<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#Tax_Rebate_Eligibility_Flowchart\" >Tax Rebate Eligibility Flowchart<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#How_to_Claim_Rebate_us_87A\" >How to Claim Rebate u\/s 87A?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#Example\" >Example<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#Who_cannot_claim_the_Rebate_us_87A\" >Who cannot claim the Rebate u\/s 87A?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#Which_Tax_Liabilities_Qualify_For_Rebate_us_87A\" >Which Tax Liabilities Qualify For Rebate u\/s 87A?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#Steps_to_Claim_Tax_Rebate_Under_Section_87A\" >Steps to Claim Tax Rebate Under Section 87A<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#Marginal_Relief_Alongside_Rebate_us_87A_FY_2024-25\" >Marginal Relief Alongside Rebate u\/s 87A (FY 2024-25)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#Example-2\" >Example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#Rebate_Limit_for_the_Previous_Years\" >Rebate Limit for the Previous Years<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Rebate_us_87A\"><\/span>What is Rebate u\/s 87A?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Rebate u\/s 87A is a direct tax reduction in your tax payable which is available to resident individuals if the total taxable income falls below specified thresholds.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eligibility_Criteria\"><\/span>Eligibility Criteria<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tax regime eligibility for Resident Individuals<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Particulars<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>New Tax Regime<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Old Tax Regime<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Income Limit<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20b97 lakh<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20b95 lakh<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Rebate Amount<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20b925,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u20b912,500<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Rebate_Eligibility_Flowchart\"><\/span>Tax Rebate Eligibility Flowchart<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Tax-Rebate-Eligibility-Flowchart-1024x538.png\" alt=\"\" class=\"wp-image-1943\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Tax-Rebate-Eligibility-Flowchart-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Tax-Rebate-Eligibility-Flowchart-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Tax-Rebate-Eligibility-Flowchart-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Tax-Rebate-Eligibility-Flowchart.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_Claim_Rebate_us_87A\"><\/span>How to Claim Rebate u\/s 87A?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Step 1:<\/strong> File <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/itr-1\/\">ITR-1<\/a><\/strong> (Sahaj) or <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/itr-2\/\">ITR-2<\/a><\/strong> (if applicable).<\/li>\n\n\n\n<li><strong>Step 2: <\/strong>Ensure your taxable income is \u2264 \u20b97 lakh.<\/li>\n\n\n\n<li><strong>Step 3: <\/strong>The income tax portal auto-computes the rebate while filing ITR.<\/li>\n\n\n\n<li><strong>Step 4: <\/strong>If tax liability is \u2264 \u20b925,000, it will be reduced to zero.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example\"><\/span>Example<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Income (\u20b9)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Tax Before Rebate (New Regime)<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Rebate u\/s 87A<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Final Tax Payable<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">6,50,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">30,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">25,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">5,000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">7,00,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">25,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">25,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">0<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">7,50,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">37,500<\/td><td class=\"has-text-align-center\" data-align=\"center\">0 (Income &gt; \u20b97L)<\/td><td class=\"has-text-align-center\" data-align=\"center\">37,500<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_cannot_claim_the_Rebate_us_87A\"><\/span>Who cannot claim the Rebate u\/s 87A?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Non-resident Indians (NRIs)<\/li>\n\n\n\n<li>HUF, Firms, Companies, etc.<\/li>\n\n\n\n<li>Income &gt; \u20b95L (old regime) or &gt; \u20b97L (new regime)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Which_Tax_Liabilities_Qualify_For_Rebate_us_87A\"><\/span>Which Tax Liabilities Qualify For Rebate u\/s 87A?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The rebate u\/s 87A helps to reduce your tax liability, but it applies to specific types of income not on any special rate incomes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Normal income: <\/strong>If you have your regular income such as salary taxed at standard slab rates. You are eligible to claim the rebate.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Long-term capital gains (Section 112): <\/strong>If you sell assets such as property or bonds (but not equity shares or equity mutual funds), the tax on those gains qualifies for the rebate.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Short-term capital gains (Section 111A):<\/strong> If you sell listed equity shares or equity mutual funds within one year, the tax on these gains (at a flat 15% rate) also qualifies for the rebate.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>The rebate cannot be used against tax on LTCG from equity shares or equity mutual funds u\/s112A.<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Steps_to_Claim_Tax_Rebate_Under_Section_87A\"><\/span>Steps to Claim Tax Rebate Under Section 87A<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>First calculate gross total income for the financial year.<\/li>\n\n\n\n<li>Subtract eligible deductions such as LIC and tax savings investments from your gross total income.<\/li>\n\n\n\n<li>Calculate your total income after reducing the tax deductions.<\/li>\n\n\n\n<li>If your total income does not exceed Rs 7 lakh under the new tax regime or Rs 5 lakh under the old tax regime, you can claim the rebate.<\/li>\n\n\n\n<li>The maximum rebate for the Assessment Year 2025-26 can be claim in the <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/new-tax-regime\/\">new tax regime<\/a><\/strong>.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Steps-to-Claim-Tax-Rebate-Under-Section-87A-1024x538.png\" alt=\"\" class=\"wp-image-1944\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Steps-to-Claim-Tax-Rebate-Under-Section-87A-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Steps-to-Claim-Tax-Rebate-Under-Section-87A-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Steps-to-Claim-Tax-Rebate-Under-Section-87A-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Steps-to-Claim-Tax-Rebate-Under-Section-87A.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Marginal_Relief_Alongside_Rebate_us_87A_FY_2024-25\"><\/span>Marginal Relief Alongside Rebate u\/s 87A (FY 2024-25)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under the new tax regime, two different provisions apply at different income levels:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>For income up to \u20b97 lakh: <\/strong>You can claim the full <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/\">Section 87A rebate<\/a><\/strong> (maximum \u20b925,000), which may reduce your tax to zero.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>For income above \u20b97 lakh:<\/strong><\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The Section 87A rebate no longer applies.<\/li>\n\n\n\n<li>Instead, marginal relief protects you by ensuring that any extra tax you pay won&#8217;t exceed the amount by which your income exceeds \u20b97 lakh.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example-2\"><\/span>Example<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Case 1: Income = \u20b97,00,000 (Rebate Applies, No Marginal Relief)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax before rebate = \u20b925,000<\/li>\n\n\n\n<li>Rebate u\/s 87A = \u20b925,000<\/li>\n\n\n\n<li>Final Tax = \u20b90<\/li>\n<\/ul>\n\n\n\n<p><strong>Case 2: Income = \u20b97,10,000 (Rebate Lost, Marginal Relief Applies)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Under the new regime, tax on \u20b97L is \u20b90 (due to rebate).<\/li>\n\n\n\n<li>If income = \u20b97,10,000:<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tax = <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-ast-global-color-3-color\">5% of (\u20b97,10,000 \u2013 \u20b93,00,000) = \u20b920,500<\/mark><br>Excess over \u20b97L = \u20b910,000<br>Marginal Relief = \u20b920,500 \u2013 \u20b90 \u2013 \u20b910,000 = \u20b910,500<br>Final Tax = \u20b920,500 \u2013 \u20b910,500 = \u20b910,000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>To claim the tax rebate under Section 87A for FY 2024-25, resident individual taxpayers must ensure their total taxable income does not exceed \u20b97 lakh under the new default tax regime (or \u20b95 lakh if opting for the old regime). <\/p>\n\n\n\n<p>The rebate amount is limited to \u20b925,000 under the new regime or \u20b912,500 under the old regime, whichever is applicable, and it is automatically applied when filing income tax returns, potentially reducing the tax liability to zero for eligible taxpayers.<\/p>\n\n\n\n<p>However, this benefit is exclusively available to resident individuals and cannot be claimed by NRIs, HUFs, trusts, companies, or any other type of taxpayer entity. The rebate provision serves as a significant relief for individual taxpayers with moderate incomes, effectively eliminating their tax burden if their income falls within the specified thresholds.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Rebate_Limit_for_the_Previous_Years\"><\/span>Rebate Limit for the Previous Years<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Financial Year<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Limit on total taxable Income<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Rebate allowed u\/s 87A<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2025-26<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 12,00,000 <em>(New tax regime)<\/em><br>Rs. 5,00,000 <em>(Old tax regime)<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 60,000<br>Rs.12,500<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2024-25<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 7,00,000 <em>(New tax regime)<\/em><br>Rs. 5,00,000 <em>(Old tax regime)<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 25,000<br>Rs.12,500<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2023-24<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 7,00,000 <em>(New tax regime)<\/em><br>Rs. 5,00,000 <em>(Old tax regime)<\/em><\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 25,000<br>Rs.12,500<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2019-20 to 2022-23<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 5,00,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 12,500<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2017-18 to 2018-19<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 3,50,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 2,500<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2016-17<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 5,00,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 5,000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">2013-14 to 2015-16<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 5,00,000<\/td><td class=\"has-text-align-center\" data-align=\"center\">Rs. 2,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"schema-how-to wp-block-yoast-how-to-block\"><p class=\"schema-how-to-description\"><strong>FAQs<\/strong><\/p> <ol class=\"schema-how-to-steps\"><li class=\"schema-how-to-step\" id=\"how-to-step-1745218262423\"><strong class=\"schema-how-to-step-name\">Who can claim this rebate?<\/strong> <p class=\"schema-how-to-step-text\"><strong>Ans. <\/strong>This rebate is only allowed to Resident individuals in India.<\/p> <\/li><li class=\"schema-how-to-step\" id=\"how-to-step-1745218295160\"><strong class=\"schema-how-to-step-name\">Is the Section 87A rebate applicable to special rate incomes?<\/strong> <p class=\"schema-how-to-step-text\"><strong>Ans. <\/strong>No, the rebate will not apply to income taxed at special rates, such as long-term capital gains under Section 112A.<\/p> <\/li><li class=\"schema-how-to-step\" id=\"how-to-step-1745218313688\"><strong class=\"schema-how-to-step-name\">Can NRIs claim the rebate u\/s 87A?<\/strong> <p class=\"schema-how-to-step-text\"><strong>Ans. <\/strong>No, NRI cannot claim this rebate.<\/p> <\/li><li class=\"schema-how-to-step\" id=\"how-to-step-1745218327309\"><strong class=\"schema-how-to-step-name\">What happens if my tax liability is less than the rebate amount?<\/strong> <p class=\"schema-how-to-step-text\"><strong>Ans. <\/strong>If your tax payable is less than the rebate, you won\u2019t have to pay any tax.<\/p> <\/li><\/ol><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Section 87A of the Income Tax Act offers tax reduction to resident individuals when total income falls within specified limits. [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":1945,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Rebate u\/s 87A in New &amp; 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No, NRI cannot claim this rebate.\"}]},{\"@type\":\"HowToStep\",\"url\":\"https:\\\/\\\/www.caclubindia.com\\\/guide\\\/rebate-u-s-87a\\\/#how-to-step-1745218327309\",\"name\":\"What happens if my tax liability is less than the rebate amount?\",\"itemListElement\":[{\"@type\":\"HowToDirection\",\"text\":\"Ans. 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Old Tax Regime For FY 24-25","mainEntityOfPage":{"@id":"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#article"},"description":"&lt;strong>FAQs&lt;\/strong>","step":[{"@type":"HowToStep","url":"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#how-to-step-1745218262423","name":"Who can claim this rebate?","itemListElement":[{"@type":"HowToDirection","text":"Ans. This rebate is only allowed to Resident individuals in India."}]},{"@type":"HowToStep","url":"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#how-to-step-1745218295160","name":"Is the Section 87A rebate applicable to special rate incomes?","itemListElement":[{"@type":"HowToDirection","text":"Ans. No, the rebate will not apply to income taxed at special rates, such as long-term capital gains under Section 112A."}]},{"@type":"HowToStep","url":"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#how-to-step-1745218313688","name":"Can NRIs claim the rebate u\/s 87A?","itemListElement":[{"@type":"HowToDirection","text":"Ans. No, NRI cannot claim this rebate."}]},{"@type":"HowToStep","url":"https:\/\/www.caclubindia.com\/guide\/rebate-u-s-87a\/#how-to-step-1745218327309","name":"What happens if my tax liability is less than the rebate amount?","itemListElement":[{"@type":"HowToDirection","text":"Ans. If your tax payable is less than the rebate, you won\u2019t have to pay any tax."}]}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/302","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/comments?post=302"}],"version-history":[{"count":17,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/302\/revisions"}],"predecessor-version":[{"id":2363,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/302\/revisions\/2363"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media\/1945"}],"wp:attachment":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media?parent=302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/categories?post=302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/tags?post=302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}