In Budget 2016-17, Finance Minister Arun Jaitley announced new measures to provide relief to small taxpayers, among other changes. The finance minister raised the deduction limit under Section 87A of the Income Tax Act from Rs. 2,000 to Rs. 5,000 per annum. Under Section 87A, taxpayers first reduce Rs. 2,000 from their total tax payable. This section applied to those with a total income of less than Rs. 5 lakh.