Where is the Sun's rays are directly overhead at?

The Sun's rays are directly overhead at the equator during the equinoxes and at the Tropic of Cancer (23.5° N) during the summer solstice, and at the Tropic of Capricorn (23.5° S) during the winter solstice. This phenomenon occurs because of the tilt of the Earth's axis as it orbits the Sun, causing different latitudes to receive direct sunlight at various times of the year.