In the Budget 2019 there has been no changes in the income tax slab but  Section 87A of the Income Tax Act, 1961 has been in limelight since the announcement of the interim Budget 2019-20 in which individuals earning a net taxable income upto Rs.5 lakh have been given full tax rebate. However, going by the proposed budget changes, there is disconnect regarding the marginal relief for small taxpayers.