Old vs New Tax Regime — kaunsa choose karein?
FY 2025-26 mein dono regimes available hain. New regime default hai — lekin aap ITR file karte waqt old regime choose kar sakte hain agar woh better hai. Correct choice se significant tax savings ho sakti hain.
New Tax Regime — slabs FY 2025-26
| Income Slab | Tax Rate |
|---|---|
| Up to ₹3 lakh | Nil |
| ₹3-7 lakh | 5% |
| ₹7-10 lakh | 10% |
| ₹10-12 lakh | 15% |
| ₹12-15 lakh | 20% |
| Above ₹15 lakh | 30% |
New regime mein
Standard deduction ₹75,000 available hai. ₹7 lakh tak effective tax nil hai (rebate Section 87A ke baad). HRA, 80C, 80D — ye deductions available nahi hain.
Old regime kab better hota hai?
- HRA claim karte hain aur rent zyada hai
- Home loan interest zyada hai (Section 24B)
- 80C investments full ₹1.5 lakh karte hain (PPF, ELSS, LIC)
- 80D medical insurance premium claim karte hain
Generally, ₹7-12 lakh income range mein old regime better ho sakta hai agar deductions zyada hain. ₹15 lakh+ mein new regime aksar better hoti hai.
Regime switch kab kar sakte hain?
Salaried individuals har saal ITR file karte waqt regime choose kar sakte hain. Business income wale sirf ek baar switch kar sakte hain (old se new pe wapas nahi).
TDS galat kata gaya — kya karein?
Form 26AS check karein — agar actual tax kam banta hai to ITR file karne par refund milega. Agar zyada banta hai to March se pehle advance tax bharein.