Senior citizens between 60 years and 80 years of age can avail tax rebate under section 87A. Super senior citizens above 80 years are not eligible to claim tax rebate under section 87A. For FY 2020-21 and FY 2019-20, the eligibility to claim rebate under  Section 87A is as follows: Should be a resident individual. And, After the deductions under chapter VI-A (Section 80C, 80D, etc.), the total income does not exceed INR 5,00,000 in a financial year. Furthermore, the tax rebate is limited to INR 12,500. In other words, if the total tax payable in a financial year is less than INR 12,500, then one doesn’t have to pay any tax.