Financial Year 2024-25 (Assessment Year 2025-26) ke liye Union Budget 2024 me introduce kiye gaye revised New Tax Regime ke updated Income Tax Slabs niche diye gaye hain:
1. New Tax Regime (FY 2024-25 / AY 2025-26)
Default tax regime ke under revised tax slabs is prakar hain:
Annual Income (Income Range) Tax Rate
Up to ₹3,000,000 NIL
₹3,000,001 to ₹7,000,000 5%
₹7,000,001 to ₹10,000,000 10%
₹10,000,001 to ₹12,000,000 15%
₹12,000,001 to ₹15,000,000 20%
Above ₹15,000,000 30%
Key Highlights (New Tax Regime):
Standard Deduction: Salaried employees aur pensioners ke liye Standard Deduction ko ₹50,000 se badhakar ₹75,000 kar diya gaya hai.
Tax Rebate (Section 87A): Taxable income ₹7,000,000 tak hone par Section 87A ke tehat full rebate milta hai. Standard Deduction (₹75,000) mila kar salaried individuals ₹7,75,000 tak ki income par ZERO tax pay karte hain.
2. Old Tax Regime (FY 2024-25 / AY 2025-26)
Old Tax Regime ke rates aur slabs me koi badlaav nahi kiya gaya hai (isne Section 80C, 80D, HRA jaisi exemptions continue rehti hain):
Income Slab Individuals (<60 Years) Senior Citizens (60 to 80 Years) Very Senior Citizens (>80 Years)
Up to ₹2,50,000 NIL NIL NIL
₹2,50,001 to ₹3,00,000 5% NIL NIL
₹3,00,001 to ₹5,00,000 5% 5% NIL
₹5,00,001 to ₹10,00,000 20% 20% 20%
Above ₹10,00,000 30% 30% 30%
Note: Surcharge aur 4% Health & Education Cess sabhi applicable tax amounts par extra.