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Tax & BudgetWealth-Economic Times

Old vs New Tax Regime

India offers two ways to pay income tax — the old regime with deductions like 80C and HRA, and the new regime with lower slab rates but almost no deductions. Before you file your ITR for FY 2025-26, you must compare both carefully. The wrong choice could mean paying thousands of rupees more in tax than you need to.

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Did you know?

A salaried employee earning ₹10 lakh a year could save anywhere between ₹0 to ₹60,000+ depending purely on which tax regime they pick — that's easily 6 months of a typical household's grocery bill.

Impact on You
₹60,000+ tax difference

Choosing the wrong tax regime without comparing your deductions could cost you up to ₹60,000 or more in extra tax annually — money that could have stayed in your savings account.

Key Takeaways

1

Calculate your total eligible deductions first (80C, HRA, NPS, home loan interest) — if they exceed ₹3.75 lakh, the old regime almost always saves you more tax

2

If you have no major deductions — no home loan, no 80C investments, no HRA — the new regime's lower slab rates will likely put more money in your pocket every month

3

Don't forget smaller perks that ARE allowed under the new regime too, like meal vouchers (up to ₹50 per meal tax-free) and motor car perquisites — factor these in before deciding

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Every year before filing your Income Tax Return, you face one critical decision: old tax regime or new tax regime? For FY 2025-26 (Assessment Year 2026-27), this choice matters more than ever — and millions of salaried Indians still get it wrong.

The old tax regime taxes you at higher slab rates but lets you reduce your taxable income through a long list of deductions. Section 80C (up to ₹1.5 lakh for investments like PPF, ELSS, and LIC), House Rent Allowance (HRA), home loan interest deduction under Section 24(b) (up to ₹2 lakh), standard deduction of ₹50,000, and NPS contributions under 80CCD(1B) (additional ₹50,000) — these can together slash your taxable income by ₹3.5 lakh to ₹5 lakh or more.

The new tax regime, which is now the default option, offers friendlier slab rates. Income up to ₹3 lakh is tax-free, and the rates step up gradually. There's also a rebate under Section 87A that makes income up to ₹7 lakh effectively zero-tax. However, most popular deductions disappear entirely. The trade-off is simplicity versus savings.

So who should choose what? If you actively invest in 80C instruments, pay rent, or have a home loan running, crunch the numbers — the old regime often wins. But if you're a young professional with minimal deductions and no home loan, the new regime's lower rates can mean higher monthly take-home pay right now. Tools like GoCredit can also help you understand how your tax liability connects to your loan eligibility and overall financial health.

Pro tip: Use the free tax calculator on the Income Tax Department's official portal (incometax.gov.in) to enter your actual numbers under both regimes before making the switch. A 15-minute comparison can save you real money — don't guess.

Plan Your Tax & Finances

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