ITR Filing Guide: How to Claim Zero Tax Under Section 87A Rebate

As the assessment period approaches, many salaried taxpayers are looking for ways to optimize their tax liability. Understanding the nuances between the old and new tax regimes, specifically through the Section 87A rebate, can be the difference between paying significant tax or achieving a zero-tax liability.

Understanding the Section 87A Rebate

A common misconception among taxpayers is confusing the basic exemption limit with the "zero tax" threshold. While the basic exemption limit determines the income level at which you start paying tax, the Section 87A rebate is a mechanism that cancels out your tax liability entirely if your total income falls below certain prescribed limits.

Under the current framework, the tax is first calculated based on the applicable slabs, and then the rebate is subtracted from that amount. This ensures that middle-income earners are not burdened with tax if their income is within the relief threshold.

Zero Tax in the New vs. Old Tax Regime

The threshold for claiming zero tax differs significantly depending on which regime you choose for the Financial Year 2025-26.

The New Tax Regime: The new regime offers a much higher threshold for tax relief. Individuals with a total income of up to ₹12 lakh can claim a rebate of up to ₹60,000. For instance, if an individual’s total taxable income is ₹9 lakh, they would technically owe tax based on the slabs, but the Section 87A rebate will reduce that liability to zero.

The Old Tax Regime: The old regime is more restrictive. A rebate is only available to resident individuals whose total taxable income does not exceed ₹5 lakh. In this case, the maximum rebate available is ₹12,500, effectively bringing the tax liability to zero for those at the ₹5 lakh mark.

Marginal Relief: Protection for Higher Earners

One of the most critical features of the new tax regime is "Marginal Relief." This is designed to protect taxpayers whose income slightly exceeds the ₹12 lakh rebate threshold.

限界的救済（marginal relief）がない場合、所得が12万ルピーをわずかに上回る個人は、限度額を超えて得た追加所得よりも多くの税金を支払うことになる可能性があります。限界的救済により、支払うべき税金は、所得が12万ルピーを超えた正確な金額を上限とするよう保証されます。ただし、この救済は総課税所得が12,70,588ルピー未満の場合にのみ適用されることに注意が必要です。

重要な制限と今後の変更

87A条の還付（rebate）は、すべての種類の所得に一律に適用されるわけではないため、納税者は注意が必要です。新制度（new regime）では、キャピタルゲインや宝くじの当選金など、特別税率が適用される所得に対しては還付を適用できません。同様に、旧制度（old regime）では、112A条に基づく株式や株式投資信託から生じる長期キャピタルゲイン（LTCG）に対して還付を請求することはできません。

今後の展望として、1961年所得税法第87A条は、2026年4月1日より、2025年所得税法第156条に置き換わることに留意してください。

主なポイント

• 新制度のメリット: 新制度では、最大60,000ルピーの還付により、総所得が12万ルピーまでの場合、納税額をゼロにすることができます。
• 旧制度の制限: 旧制度では、非課税の閾値ははるかに低く、総課税所得5万ルピーが上限となっています。
• 限界的救済: 新制度は、所得が12,70,588ルピーまでの人々に対し、限界的救済を通じてセーフティネットを提供し、税金が増加した所得額を不当に上回らないようにしています。