Individual · Below 60 years · Resident · Gross salary after exempt allowances ₹8,00,000 · Deductions under the old regime ₹1,50,000
Individual · Below 60 years · Resident · Gross salary after exempt allowances ₹8,00,000 · Deductions under the old regime ₹1,50,000 | Old regime | New regime |
|---|
| Gross salary | ₹8,00,000 | ₹8,00,000 |
|---|
| Less: exempt allowances & salary deductions | ₹0 | ₹0 |
|---|
| Less: standard deduction | ₹50,000 | ₹75,000 |
|---|
| Income from salary | ₹7,50,000 | ₹7,25,000 |
|---|
| Income other than salary | ₹0 | ₹0 |
|---|
| Gross total income | ₹7,50,000 | ₹7,25,000 |
|---|
| Less: deductions | ₹1,50,000 | ₹0 |
|---|
| Total income | ₹6,00,000 | ₹7,25,000 |
|---|
| Tax on total income | ₹32,500 | ₹16,250 |
|---|
| Less: rebate u/s 87A | ₹0 | ₹16,250 |
|---|
| Surcharge | ₹0 | ₹0 |
|---|
| Health & education cess | ₹1,300 | ₹0 |
|---|
| Total tax liability | ₹33,800 | ₹0 |
|---|
₹8,00,000 gross salary with ₹1,50,000 of old-regime deductions. Old regime ₹33,800; new regime ₹0 after the Section 87A rebate — the new regime saves ₹33,800.
Individual · Below 60 years · Resident · Gross salary after exempt allowances ₹13,00,000
Individual · Below 60 years · Resident · Gross salary after exempt allowances ₹13,00,000 | Old regime | New regime |
|---|
| Gross salary | ₹13,00,000 | ₹13,00,000 |
|---|
| Less: exempt allowances & salary deductions | ₹0 | ₹0 |
|---|
| Less: standard deduction | ₹50,000 | ₹75,000 |
|---|
| Income from salary | ₹12,50,000 | ₹12,25,000 |
|---|
| Income other than salary | ₹0 | ₹0 |
|---|
| Gross total income | ₹12,50,000 | ₹12,25,000 |
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| Less: deductions | ₹0 | ₹0 |
|---|
| Total income | ₹12,50,000 | ₹12,25,000 |
|---|
| Tax on total income | ₹1,87,500 | ₹63,750 |
|---|
| Less: rebate u/s 87A | ₹0 | ₹38,750 |
|---|
| Surcharge | ₹0 | ₹0 |
|---|
| Health & education cess | ₹7,500 | ₹1,000 |
|---|
| Total tax liability | ₹1,95,000 | ₹26,000 |
|---|
₹13,00,000 gross salary with no deductions. Old regime ₹1,95,000; new regime ₹26,000 after the standard deduction, lower slab rates and Section 87A marginal relief — the new regime saves ₹1,69,000.
Individual · Below 60 years · Resident · Gross salary after exempt allowances ₹25,00,000 · Deductions under the old regime ₹3,50,000
Individual · Below 60 years · Resident · Gross salary after exempt allowances ₹25,00,000 · Deductions under the old regime ₹3,50,000 | Old regime | New regime |
|---|
| Gross salary | ₹25,00,000 | ₹25,00,000 |
|---|
| Less: exempt allowances & salary deductions | ₹0 | ₹0 |
|---|
| Less: standard deduction | ₹50,000 | ₹75,000 |
|---|
| Income from salary | ₹24,50,000 | ₹24,25,000 |
|---|
| Income other than salary | ₹0 | ₹0 |
|---|
| Gross total income | ₹24,50,000 | ₹24,25,000 |
|---|
| Less: deductions | ₹3,50,000 | ₹0 |
|---|
| Total income | ₹21,00,000 | ₹24,25,000 |
|---|
| Tax on total income | ₹4,42,500 | ₹3,07,500 |
|---|
| Less: rebate u/s 87A | ₹0 | ₹0 |
|---|
| Surcharge | ₹0 | ₹0 |
|---|
| Health & education cess | ₹17,700 | ₹12,300 |
|---|
| Total tax liability | ₹4,60,200 | ₹3,19,800 |
|---|
₹25,00,000 gross salary with ₹3,50,000 of old-regime deductions. Old regime ₹4,60,200; new regime ₹3,19,800 — the new regime saves ₹1,40,400 even after the old regime's deductions.
Individual · Below 60 years · Resident · Gross salary after exempt allowances ₹55,00,000
Individual · Below 60 years · Resident · Gross salary after exempt allowances ₹55,00,000 | Old regime | New regime |
|---|
| Gross salary | ₹55,00,000 | ₹55,00,000 |
|---|
| Less: exempt allowances & salary deductions | ₹0 | ₹0 |
|---|
| Less: standard deduction | ₹50,000 | ₹75,000 |
|---|
| Income from salary | ₹54,50,000 | ₹54,25,000 |
|---|
| Income other than salary | ₹0 | ₹0 |
|---|
| Gross total income | ₹54,50,000 | ₹54,25,000 |
|---|
| Less: deductions | ₹0 | ₹0 |
|---|
| Total income | ₹54,50,000 | ₹54,25,000 |
|---|
| Tax on total income | ₹14,47,500 | ₹12,07,500 |
|---|
| Less: rebate u/s 87A | ₹0 | ₹0 |
|---|
| Surcharge | ₹1,44,750 | ₹1,20,750 |
|---|
| Health & education cess | ₹63,690 | ₹53,130 |
|---|
| Total tax liability | ₹16,55,940 | ₹13,81,380 |
|---|
₹55,00,000 gross salary with no deductions — the 10% surcharge applies. Old regime ₹16,55,940; new regime ₹13,81,380 — the new regime saves ₹2,74,560.
HUF · Below 60 years · Resident · Income other than salary ₹10,00,000
HUF · Below 60 years · Resident · Income other than salary ₹10,00,000 | Old regime | New regime |
|---|
| Gross salary | ₹0 | ₹0 |
|---|
| Less: exempt allowances & salary deductions | ₹0 | ₹0 |
|---|
| Less: standard deduction | ₹0 | ₹0 |
|---|
| Income from salary | ₹0 | ₹0 |
|---|
| Income other than salary | ₹10,00,000 | ₹10,00,000 |
|---|
| Gross total income | ₹10,00,000 | ₹10,00,000 |
|---|
| Less: deductions | ₹0 | ₹0 |
|---|
| Total income | ₹10,00,000 | ₹10,00,000 |
|---|
| Tax on total income | ₹1,12,500 | ₹40,000 |
|---|
| Less: rebate u/s 87A | ₹0 | ₹0 |
|---|
| Surcharge | ₹0 | ₹0 |
|---|
| Health & education cess | ₹4,500 | ₹1,600 |
|---|
| Total tax liability | ₹1,17,000 | ₹41,600 |
|---|
A HUF with ₹10,00,000 of non-salary income. No standard deduction and no Section 87A rebate apply: old regime ₹1,17,000; new regime ₹41,600 — the new regime saves ₹75,400.