Individuals are allowed a maximum of Rs 2.5 lakh in non-taxable income. If your total income for FY 2018-19 is less than Rs 3.5 lacs, you may be eligible for a Rs 2,500 rebate under section 87A. The rebate for income under Rs 5 lakh has been increased to Rs 12,500 from FY 2019-20 onwards.
As a result, from FY 2019-20 onwards, an individual earning less than 5 lakh will not be required to pay any income tax. If you have up to Rs 1.5 lakh in tax-saving investments under section 80C, you would not have to pay any taxes until you reach Rs 6.5 lakh.