13 February 2021
1. Is rebate u/s 87A to be considered if the total income of the employee is below Rs. 5 lakhs after considering all deductions under chapter VIA but before rebate for the purpose of deducting TDS u/s 92? 2. If rebate under the above said section is considered, will the employer have to ensure that the employee files return or whether the filing responsibility is of the employee?