Published: 24th July 2024

By: Value Research

Old or new? Which tax regime suits you after Budget 2024

Revisions to the new regime

Yesterday’s budget proposed a slew of changes to the new tax regime, further strengthening its appeal against the old tax regime.

What are these changes?

The slab rates have been revised and the standard deduction has increased from Rs 50,000 to Rs 75,000. These two changes will help those in the 30% tax bracket to pay Rs 17,500 less in taxes.

How does the new tax regime look now?

Here’s how you will be taxed as per the revised income tax slabs.

New tax regime (existing) Rate of tax New tax regime (revised) Rate of tax   Up to Rs 3 lakh 0 Up to   Rs 3 lakh 0   Rs 3-6 lakh 0.05 Rs   3-7 lakh 0.05   Rs 6-9 lakh 0.1 Rs   7-10 lakh 0.1   Rs 9-12 lakh 0.15 Rs   10-12 lakh 0.15   Rs 12-15 lakh 0.2 Rs   12-15 lakh 0.2   Above Rs 15 lakh 0.3 Above   Rs 15 lakh 0.3

However…

This is not to say that the new tax regime is superior to the old one in every aspect. Despite the new tax regime’s simplified structure and increased benefits, the old regime does provide a few tax deduction elements.

Old Tax Regime (Rs) New Tax Regime (Rs)   Standard deduction 50000 75000   80C investments 1,50,000 -   Self-contribution to NPS 50000 -   Interest on home loan 2,00,000 -   Medical insurance 25000 -   House rent allowance Depends on the salary and the rent you pay   Total 4,75,000 75000Deductions

So, which regime is better for you

If your deductions mentioned in your salary structure exceed the amount mentioned in the third column of this table, you should opt for the old tax regime. If it doesn’t, stick with the new one.

Did you know?

Those looking to sell their property or gold may have to cough out higher taxes. You can read the full story by clicking the link below: