Rebate under section 87A reduces income-tax liability for resident individuals with limited taxable income; cap and eligibility rules apply. Rebate under section 87A reduces tax liability for a resident individual whose taxable income does not exceed the prescribed threshold, available as the lesser of income-tax payable or the statutory cap; no rebate if income exceeds that threshold. A separate capped rebate applies to tax under section 115BAC(1A) for incomes up to a higher ceiling, with a marginal relief rule limiting rebate where income exceeds that ceiling.