When filing ITR-2 for AY 2025-26, some users found the Section 87A rebate wasn't automatically calculated and required manual input. While the rebate is typically auto-calculated for resident individuals, a manual field was initially available. The discussion also clarifies that HUFs are ineligible for this rebate, and very senior citizens may receive it under the new tax regime, but not effectively under the old regime due to coinciding exemption limits.
22 July 2025
Thanks ... on the 2nd. Day of making Online mode available a field was made available to enter manually stating beneath in red as (max.25,000 available) Hope they would have rectified by now.
Also if you can inform; what is the reason to disallow very Senior Citizens and HUF from claiming Rebate.
22 July 2025
HUF is not eligible for rebate; as per sec. 87A rebate is given only to resident individuals. Very senior citizens are allowed rebate under New regime, but under old regime the rebate and the exemption limit coincide, so effective rebate is '0.'