Hello Aspirant,
See till now no notification has been released for 2023 session so it is quite difficult to guide you with an accurate information of 2023-24 session.
See you will be eligible for JEE-Advance (through which you will be getting into IITs) if you qualify JEE-Main 2023 and also secure more than 75% in 10+2 and if not then you will not be eligible for it as per the normal eligibility criteria but if the criteria remains lifted off even for 2023 then you will be eligible even with aforementioned percentage in 10+2.
This percentage criteria is being waived off since the pandemic started and is also relaxed for this year but for next year if this criteria gets restored then you will become ineligible. But if it does not get restored then you will be eligible.
Also note that maximum attempts allowed for JEE-Advance is 2 in 2 consecutive years, first attempt in the passing year of class 12th or equivalent examination and second attempt in very next year to that. Similarly for JEE-Main maximum attempts allowed for JEE-Main is 3 in 3 consecutive years, first attempt in the passing year of class 12th or equivalent examination and second attempt in very next year to that followed by third attempt in third year.
For more details kindly check out the links given below :-
JEE Advanced Eligibility Criteria 2022 - Check Age Limit, Domicile, Average Marks (careers360.com)
JEE Main Eligibility Criteria 2022 (Released) - Check Age Limit, Qualifying Marks, Number of Attempts (careers360.com)
I hope this information helps you.
Good Luck!!
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