Rebate under section 87A applies to resident individuals under income threshold; excludes non-residents, entities; new regime adds cap, marginal relief. Rebate under section 87A applies to resident individuals with total income up to the specified threshold and is limited to offsetting income tax subject to a statutory cap. The rebate is unavailable to non-residents, HUFs, AOPs, BOIs and companies. Under the new tax regime an increased rebate cap applies for resident individuals opting into it, and a marginal relief mechanism allows a limited rebate where total income exceeds the new-regime threshold, measured by the difference between tax payable and the excess of income over that threshold.