20 February 2014
Words used was total income which says after considering chapter VIA deductions . . so any individual assesse having total income not exceeding 5 lakh can claim rebate u/s 87A . . refer my below post for more . . https://www.caclubindia.com/forum/new-income-tax-rebate-rs-2000-sec-87a-241553.asp#.UUlszRwZ115