A resident individual can claim a rebate from income-tax under section 87A. Currently, this rebate is available only if his total income does not exceed Rs.3,50,000.
The amount of rebate for the assessment year 2019-20 is limited to Rs.2,500.
From the assessment year 2020-21, this rebate will be available if the total income of the resident individual is Rs. 5,00,000 (or less).
The quantum of the maximum rebate will be Rs.12,500.
The following table summaries provisions of section 87A before and after this amendment.

Rebate 87A Table (From A.Y.  2014-15 to A.Y.2020-21)

Different years
Total income should not exceed the amount given below
Amount of rebate u/s 87A
A.Y. 2014-15 to 2016-17
Rs.5,00,000
100% of income-tax or Rs.2,000, whichever is less
A.Y.2017-18
Rs.5,00,000
100% of income-tax or Rs.5,000, whichever is less
A.Y.2018-19 and A.Y.2019-20
Rs.3,50,000
100% of income-tax or Rs.2,500, whichever is less
A.Y.2020-21 onwards
Rs.5,00,000
100% of income-tax or Rs.12,500 whichever is less











Assessable pay or full-scale pay (for instance net total pay – inference under 80C to 80U)

A.Y.2020-21 is Rs.5,00,000 (Situation 1)

A.Y. 5,10,000 (Situation 2)

Obligation danger of X is figuring in different cases – a time of X at whatever point in the midst of the prior year 2019-20 is

40 Years (Case 1), 60 Years (Case 2) or 80 Years (Case 3)You can likewise utilize salary charge number cruncher for A.Y.2020-21

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