Marginal relief is available to individuals earning slightly above ₹12 lakh/year, the limit till which tax liability is zero. It means that a person earning ₹12.10 lakh pays only ₹10,000 in taxes after getting marginal relief of ₹51,500 on tax liability of ₹61,500. It ensures the take-home salary of people earning slightly above ₹12 lakh/year remains ₹12 lakh/year only.