A Resident individual,Under old regime:

1) Income doesnot exceed Rs.5,00,000 and

2) Maximum rebate allowed is 100% of tax or upto Rs.12,500.

Under new regime:

1)Income doesnot exceed Rs.7,00,000 and

2) Maximum rebate allowed is 100% of tax or upto Rs.25,000.

A Non Resident cannot claim relief u/s 87A.