The key changes, proposed in the interim budget 2019, are as follows:
1. Relief under Section 87A extended
Currently, the Section 87A provides relief of up to Rs. 2,500 to a resident individual if his total income does not exceed Rs. 3,50,000.The relief under Section 87A is proposed to be increased to Rs. 12,500, which shall be available to those resident individuals whose total income does not exceed Rs. 5,00,000 during the Previous Year 2019-20.