There are three reasons why your cat has white scabs at the base of its fur. Let's see which one is correct!
White scabs at the base of a cat's fur can be a normal shedding process during kittenhood and is nothing to worry about. It could also be caused by skin allergies or dandruff due to parasites, or ringworm caused by a fungal infection, resulting in white scabs. 
Scabs or fetal skin at the base of the cat's fur
Kittens shed their paw pads during growth, which is a normal part of their metabolism. This is especially true for their paws, where the skin peels off as calluses form, making the pads firmer. This shedding is nothing to worry about; it will stop once it's all gone, and the kitten won't experience any discomfort.
Scabs or parasites at the base of a cat's fur.
Parasites on a cat can cause allergic reactions, leading to scabbing, dandruff, itching, and constant scratching. For fleas and lice, use an external insecticide such as Frontline, applied to the neck. For mites, use Australian Skin Cream, or apply a 5% trichlorfon solution or sulfur ointment. Note that the application area should not exceed one-third of the cat's total body area, and an Elizabethan collar should be worn by the cat.
Scabs or fungal infection at the base of a cat's fur
Fungal infections in cats can cause dandruff. The fungus can lead to ringworm, which manifests as red, ring-shaped patches with grayish crusts. As the crusts fall off, raised patches form. The fur around the ringworm patches may break or fall out, and the cat's skin may be itchy. For ringworm, it is recommended to use a skin antibacterial solution like MeowThink, applying it several times a day, and to have the cat wear an Elizabethan collar.