Rebate u/s 87A under new tax regime

As per Your query....

Tax on Total Income - Rs. 25,687/-

Rebate u/s 87A - Rs. 18,813/-

Tax Payable - Rs. 6874 + 274 (Cess) = 7149/-
= 7150/-

As per section 87A,Resident individual whose taxable income upto 5lakh under old tax regime is eligible for rebate.
And under new tax regime effective from april 2023, Resident individual whose taxable income is upto 7lakh is eligible for rebate.
Conclusion: In your case you are not eligible for rebate.

He is not eligible for rebate u/s 87a but calculation given by Raja P M is correct. Its called marginal relief. Usually marginal relief is given for asssessees whose incime is more than 50 lakhs. But from AY2024-25 it is extended for assesses whose net taxable income is above 7 lakhs in new regime only