Hello Mr. Arpan Singh,
Your niece's situation is complicated, but it is not entirely hopeless. The 75% aggregate in Class 12 (or being in the top 20 percentile in her board) is an absolute requirement for IIT admission, even if she clears JEE Advanced. It is still a requirement for eligibility for admission, just as it is for JEE Mains and all engineering colleges in India. Since her overall CBSE % is below 75% (even with improvement), she will not be eligible for IIT counselling, unless she meets the eligibility for top 20 % grade criteria based on her JEE Mains on the Category eligibility basis (General-EWS). These are some options:
Regular exam updates, QnA, Predictors, College Applications & E-books now on your Mobile