Hello, This is Ravi Verma,

In This Article, I will tell you about what is the benefits of section 87a.

This rebate can be availed only by a Resident of an Indian Person and that person should be an individual, then his income up to 500000 is tax-free, and it is not applicable for any super senior citizen.

So by using this section, any individual person can get his income up to 5 lakh tax-free.

Thanks