मुझे नई कर व्यवस्था चुननी चाहिए या पुरानी?
अधिकांश वेतनभोगियों के लिए नई व्यवस्था बेहतर है। लगभग ₹4,00,000 की कुल कटौती पर दोनों बराबर होती हैं — उससे कम पर नई, अधिक पर पुरानी व्यवस्था फ़ायदेमंद है।
कर नियोजन एवं अनुकूलन
आपकी आय के अनुसार कानूनी रूप से कर देनदारी कम करने की रणनीति।
Tax planning is arranging affairs you were going to have anyway so that the tax on them is the lowest the law actually allows — choosing the regime that fits your deductions, timing a capital gain, using the exemptions that apply to your situation. It is not avoidance and it is not a scheme, and the distinction matters: an arrangement with no commercial purpose other than reducing tax can be disregarded under the General Anti-Avoidance Rules, which is a considerably worse outcome than paying the tax would have been.
आवश्यक दस्तावेज़
- Last two years' ITR
- Current year salary or income details
- Existing investment portfolio
- Loan and insurance details
प्रक्रिया
हम वास्तव में क्या करते हैं
- 1
We compute both regimes on your actual figures
The old regime versus new regime question has an arithmetic answer that changes with your deductions and changes again each year as the slabs move. We compute the liability under both on your real numbers and give you the difference in rupees, not a general rule.
- 2
We look at what you already have before suggesting anything new
Most people are entitled to deductions they have not claimed — 80D for a parent's health insurance, 80TTB for a senior citizen's interest, section 24(b) interest on a let-out property with no upper cap. Claiming what already exists costs nothing and is the first thing to exhaust.
- 3
We time what can be timed
A capital gain realised in March instead of April moves it a whole assessment year. Advance tax instalments, section 54EC bond investment within six months, and the Capital Gains Account Scheme deposit before the filing due date are all deadlines that only work if they are known in advance.
- 4
We check the structure, not just the return
For a business, the choice between presumptive taxation and books, between proprietorship and LLP, and the treatment of partner or director remuneration usually moves more tax than any deduction does. These are annual decisions, not one-off ones.
- 5
We say plainly what we will not do
Bogus rent receipts, donations to entities that refund the money, and income diverted to family members who have no genuine funds are not planning. They are the specific things scrutiny looks for, they carry a 200% misreporting penalty, and we do not do them.
यह किसके लिए है
- Salaried people who have never actually computed both regimes on their own numbers
- Anyone with a capital gain crystallising this year, where timing and reinvestment both have deadlines
- Business owners deciding between presumptive taxation and regular books
- Families where income can legitimately be split across an HUF or between spouses with genuine funds
- Anyone whose income has changed materially this year — a bonus, a property sale, a new business
- People approaching retirement, where gratuity, leave encashment and commutation each have their own exemption
कितना समय लगता है
A planning review is best done between April and December, while the year is still open and decisions can still be made. A review in March can still catch the section 54EC window and the advance tax instalment; a review in July, after the year has closed, can only compute what already happened.
यदि आप कुछ न करें
Nothing goes wrong, which is why it goes undone. What is lost is invisible: the regime that would have left you better off, the deduction nobody claimed, the capital gain that could have been split across two years. None of it is recoverable once the year has closed, and the amounts are usually larger than people expect.
कानूनी आँकड़े
तारीखें, सीमाएँ और धाराएँ
| मद | मान | स्रोत |
|---|---|---|
| Section 80C limit | ₹1,50,000 | Section 80C, Income-tax Act 1961 |
| Section 80D, self and family | ₹25,000, or ₹50,000 where the insured is a senior citizen | Section 80D, Income-tax Act 1961 |
| Home loan interest, self-occupied | ₹2,00,000 | Section 24(b), Income-tax Act 1961 |
| NPS additional deduction | ₹50,000 over and above 80C | Section 80CCD(1B), Income-tax Act 1961 |
| Long-term equity gain exemption | ₹1,25,000 a year | Section 112A as amended by Finance (No. 2) Act 2024 |
| General Anti-Avoidance Rules | An impermissible avoidance arrangement may be disregarded entirely | Chapter X-A, Income-tax Act 1961 |
जो अक्सर ग़लत होता है
- Choosing a regime once and never recomputing, when the answer changes with the slabs and with your own deductions
- Buying an insurance policy in March purely for 80C, at a cost far exceeding the tax saved
- Claiming HRA without rent genuinely being paid, which is cross-checked against the landlord's PAN
- Missing the six-month section 54EC window because the sale proceeds were already spent
- Splitting income to a spouse or child with no independent source, which section 64 clubs straight back
जुर्माना
- Under-reporting: 50% of the tax on the under-reported income under section 270A
- Misreporting, which covers false claims and fabricated evidence: 200% of the tax
- An impermissible avoidance arrangement can be disregarded and the tax recomputed as if it never happened, under Chapter X-A
- Interest under sections 234B and 234C where the shortfall arises from an aggressive estimate
ये वैधानिक राशियाँ हैं, हमारा शुल्क नहीं। हमारा शुल्क आपकी स्थिति पर निर्भर करता है और कोटेशन में दिया जाता है।
इसे इनसे न मिलाएँ
मिलती-जुलती सेवाएँ जो अक्सर एक समझ ली जाती हैं।
Tax avoidance
Planning uses provisions the way they were intended. Avoidance uses arrangements with no commercial purpose beyond the tax outcome, and Chapter X-A allows the department to disregard them entirely.
Tax evasion
Evasion is concealing income or fabricating deductions. It is not a more aggressive form of planning; it is an offence, with a 200% penalty and prosecution exposure.
अक्सर पूछे जाने वाले सवाल
इस तरह के काम
शब्द जो आपको मिलेंगे
- अग्रिम कर
- अग्रिम कर वह आयकर है जो उसी वर्ष किश्तों में चुकाया जाता है जिसमें आय अर्जित हुई — ₹10,000 से अधिक देनदारी पर अनिवार्य।
संबंधित सेवाएँ
व्यक्तियों के लिए आईटीआर फाइलिंग
वेतनभोगी कर्मचारियों, फ्रीलांसरों और पेंशनभोगियों के लिए विशेषज्ञ आयकर रिटर्न फाइलिंग।
देखेंएचयूएफ कर फाइलिंग
हिंदू अविभाजित परिवार के लिए आयकर रिटर्न फाइलिंग और कर नियोजन।
देखेंपैन / टैन आवेदन
नए पैन और टैन के लिए आवेदन, सुधार और पुनर्मुद्रण सहित।
देखेंआयकर नोटिस सहायता
आयकर विभाग से मिले किसी भी नोटिस का विश्लेषण, उत्तर और समाधान।
देखेंजीएसटी पंजीकरण
आपके व्यवसाय के लिए जीएसटी पंजीकरण, दस्तावेज़ तैयारी से जीएसटीआईएन तक।
देखेंमासिक जीएसटी रिटर्न
GSTR-1 और GSTR-3B की समय पर मासिक फाइलिंग और सुलह।
देखें