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Pathak Associates

Income Tax Calculator — New vs Old Regime

Compare your tax under the new and old regimes for FY 2025-26 and see which one leaves you better off.

The ₹75,000 standard deduction applies only to salary and pension.

Age changes the exemption limit under the old regime only.

PPF, ELSS, life insurance, EPF, principal on a home loan. Capped at ₹1,50,000.

Section 24(b), capped at ₹2,00,000 for a self-occupied property.

Work this out with the HRA calculator first.

80TTA, 80TTB, 80DD, 80U, donations, and so on.

Questions

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Which tax regime should I choose for FY 2025-26?
The new regime usually wins if you claim few deductions, because its slabs are wider and the standard deduction is ₹75,000. The old regime tends to win once your combined 80C, 80D, HRA and home loan interest deductions exceed roughly ₹4,00,000. Enter your actual figures above — the answer depends on your numbers, not a rule of thumb.
Is income up to ₹12 lakh really tax-free under the new regime?
Yes, for taxable income up to ₹12,00,000, because the section 87A rebate of ₹60,000 cancels the tax. For a salaried person the ₹75,000 standard deduction means gross income up to ₹12,75,000 attracts no tax. Just above that, marginal relief keeps the tax close to the amount by which you crossed the line.
Can I switch between the old and new regimes each year?
A salaried person with no business income can choose afresh every year when filing. Someone with business or professional income can move from the new regime to the old only once, and switching back is then permanent.

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