Income Tax

Tax & Deductions

Income tax is levied annually on income earned. In India, choose between old regime (with deductions) and new regime (lower rates, fewer deductions). New regime is default from FY 2023-24.

In detail

New tax regime slabs (FY 2024-25): Up to Rs 3L: nil, Rs 3-7L: 5%, Rs 7-10L: 10%, Rs 10-12L: 15%, Rs 12-15L: 20%, above Rs 15L: 30%. Rebate u/s 87A: zero tax up to Rs 7L income in new regime. Add 4% health and education cess.

Formula

New regime tax (Rs 12L): Rs 4L x 5% + Rs 3L x 10% + Rs 2L x 15% = Rs 20K + Rs 30K + Rs 30K = Rs 80KnPlus 4% cess = Rs 83,200

Real-life example

🇮🇳 India example

Arjun earns Rs 15L. New regime tax: Rs 1,05,000 + cess = Rs 1,09,200. Old regime with deductions (80C + 80D + HRA + home loan): taxable income Rs 9.45L, tax Rs 1,07,640 -- marginal. Run both scenarios.

Frequently asked questions

Old or new tax regime?
Income below Rs 7L: new regime (zero tax). Rs 7-15L with major deductions (80C full, HRA, home loan): calculate both. Use ThriftRupee Income Tax Calculator.