REBATE U/S 87A IS NOT APPLYING FOR INDIVIDUALS FOR 2024-2025 ASSESSMENT YEAR FOR 139(8A)

Yes, it is glitch in the system, contact helpline....

87A not applying in an updated ITR-3 (AY 2024-25):

• Common reasons: income includes special-rate income (111A STCG), on which the rebate isn't allowed per the CPC, or the new regime selection and 10-IEA status conflict. Also, ITR-U can't reduce tax below the original.

• Check whether total income is up to Rs 7 lakh (new regime) or Rs 5 lakh (old regime), and whether special-rate income is present.

For AY 2024–25, the old-regime Section 87A rebate is capped at ₹12,500 and is available only where total income does not exceed ₹5 lakh. A valid Form 10-IEA opting out of the default new regime can support old-regime treatment, but filing it does not itself create rebate eligibility. In ITR-3, check that the return actually reflects the old regime and that the Section 87A calculation is based on eligible tax—not merely that Form 10-IEA was submitted.

If total income is within the limit and the return still denies the rebate, review the filed JSON/acknowledgement and computation for the regime selected, Form 10-IEA details, eligible income, and any special-rate income (such as certain capital gains). The reported result alone does not establish a portal glitch; the exact cause depends on those entries and the intimation/computation.

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