ITR3 online utility: Part B TTI is populating field for rebate u/s 87A incorrectly

Correction: Part B- TTI 

This is a known portal-level issue affecting ITR-3 utility for AY 2026-27. A few things to try and check:

First, verify the number manually. Under the new tax regime, Section 87A rebate applies only if total taxable income is 12 lakh or below (for individuals other than senior citizens). The rebate is the lower of actual tax liability and 60,000 rupees. If the TTI field is pulling the full slab tax instead, the computed liability will be understated (field shows rebate exceeding what it should). Check whether your client income is below the 12 lakh threshold , if not, the rebate should be nil and the field should not populate at all.

Second, try the offline JSON utility instead of the online portal. Download the ITR-3 JSON utility from the Income Tax portal, enter the data, and check if Part B-TTI still shows the same mismatch. The offline utility sometimes reflects a more recent patch than the online form.

Third, raise a formal grievance. Login to the e-filing portal, go to e-Nivaran or the Grievance tab, and file under the category "ITR Utility / JSON Upload Issue." Include the AY, the incorrect field name (Schedule TTI, Row 2i or the 87A rebate row), and a screenshot. The helpdesk escalates utility bugs faster than general queries.

If the deadline pressure is high, file with manually corrected figures and amend once the portal patch is released. An ITR can be revised until March 31, 2027 under the revised return provisions.

For the full eligibility conditions and computation of Section 87A rebate under both regimes, this [Section 87A rebate guide](https://taxgarden.in/blog/section-87a-rebate-ay-2026-27-eligibility-limit) covers the details.

Thanks for the useful inputs.