Rebate and Reliefs under income tax

Rebate under section 87A of Income Tax Act is a provision which helps the taxpayers to reduce the tax liability. This section is available to the person whose income does not exceed Rs. 5 Lakhs. The tax liability of person becomes nil if he claims rebate under section 87A.

source https://www.caclubindia.com/articles/rebate-and-reliefs-under-income-tax-46067.asp