Zero tax on incomes up to Rs 7 lakh: Budget 2025 clarified that tax rebate under Section 87A will not be available to incomes that are taxed at special rates. This rule applies to the incomes earned on or after April 1, 2025. However, there is no clarity on whether the tax rebate under Section 87A is available on LTCG and STCG for this year's ITR filing.