In itr 4 for fy 25-26, new tax regimen, under sec 44 ADA if the taxable income is as
450000 (52% profit)+500000 (income from other sources like fd interest, sb interest, dividend) so total taxable income is 9,50,000.

is the benefit of sec 87 A rebate which is increased to 60,000 under new tax regimen applicable? to get net tax as zero

Regards
Dilip