1. Eligibility to claim rebate u/s 87A FY 2021-22 (AY 2022-23)

You can claim the benefit of rebate under section 87A for FY 2021-22 only if the following conditions are satisfied:

1. You are a resident individual
2. Your total income after reducing the deductions under chapter VI-A (Section 80C, 80D and so on) does not exceed Rs 5 lakh in an FY

The tax rebate is limited to Rs 12,500. This means, if your total tax payable is less than Rs 12,500, then you will not have to pay any tax. Do note that the rebate will be applied to the total tax before adding the health and education cess of 4%. Here are a few examples of section 87A rebates for resident individuals including senior citizens:

2. Eligibility to claim rebate u/s 87A FY 2018-19 and FY 2017-18

If you are filing income tax returns for FY 2017-18 or FY 2018-19, the eligibility criteria to claim tax rebate under section 87A are as follows:

1. You are a resident individual
2. Your total income after deductions under chapter VI-A (Section 80C, 80D, 80E and so on) is less than Rs 3.5 lakh
   The amount of tax rebate is limited to Rs 2,500. So, if your total tax payable does not exceed Rs 2,500, then you will not have to pay any tax.
   Do note that the tax rebate will be applied to the total tax before adding the health and education cess of 4% (FY 2018-19) or education cess of 3% (FY 2017-18).

Here are a few examples of section 87A rebates for resident individuals including senior citizens for FY 2018-19:

Here are a few examples of section 87A rebates for resident individuals including senior citizens for FY 2017-18: