Income tax computation for ITR 4 in FY 2025-26

Hello and greetings

For fy 25 26 in new tax regimen no tax is payable theoretically till rs 12 lakh sice rebate amount is increased to 60000.

If a person filing itr4 inder presemtive taxation in 44ADA  if the gross final income is  20 lakh then he will be taxed for 10lakh at 50 %rule. And stillnpay no tax because of the rebate advantage. Does this hold true??

Or is there any criteria for same?

Because in  fy 24 25 we used to get rebate advantage only if the 50 %amount is below 7 lakh in new tax regimen

Regards

Dilip