Standard Deduction ₹75,000 New Tax Regime: Kaise Claim Karein AY 2026-27
New Regime (Salaried)
New Regime
(Salaried + Pensioners)
(No proof needed)
| Taxpayer Type | Old Regime | New Regime (from AY 2025-26) |
|---|---|---|
| Salaried Employee | ₹50,000 | ₹75,000 |
| Pensioner | ₹50,000 | ₹75,000 |
| Family Pensioner | ₹15,000 | ₹25,000 |
| Self-employed | Not applicable | Not applicable |
in New Regime
on extra ₹25K
on extra ₹25K
Budget 2024 ne new tax regime mein salaried employees ke liye standard deduction ₹50,000 se badhake ₹75,000 kar diya — AY 2025-26 (FY 2024-25) se applicable. To AY 2026-27 ki filing mein ye enhanced amount already applicable hai. Kuch employees ko doubt hota hai ki ye automatically aata hai ya manually claim karna padta hai — is article mein sab clear karte hain.
Standard Deduction Kya Hota Hai?
Standard deduction ek flat amount hai jo salaried employees aur pensioners apni gross salary se directly deduct kar sakte hain — bina kisi investment proof, bills, ya receipt ke. Ye Section 16(ia) of Income Tax Act ke under hai. Na doctor ka bill, na travel receipt — sirf salary income hone se automatically milta hai.
Pehle ye sirf old tax regime mein tha. Budget 2023 mein new regime mein bhi laaya gaya (₹50,000 par), aur Budget 2024 ne ise ₹75,000 kar diya new regime ke liye (AY 2025-26 onwards).
New Regime Mein ₹75,000 — Kiske Liye Milta Hai?
New tax regime mein standard deduction milta hai:
- Salaried employees: ₹75,000 (AY 2025-26 onwards)
- Pensioners (service pension): ₹75,000
- Family pensioners: ₹25,000 (badhaya gaya ₹15,000 se)
Self-employed, freelancers, business owners ke liye standard deduction applicable nahi hai — new regime ya old dono mein.
Old Regime Mein Kya Hai?
Old tax regime mein standard deduction still ₹50,000 hai — Budget 2024 ne sirf new regime mein badhaya. To agar aap old regime use kar rahe hain, aapko ₹50,000 milega, ₹75,000 nahi.
Ye ek aur reason hai jo new regime ko attractive banata hai high-salary employees ke liye — ₹25,000 extra deduction available hai.
Kaise Claim Karein — ITR Mein Process
Good news: standard deduction manually claim karne ki zaroorat nahi. ITR-1 (Sahaj) ya ITR-2 form mein ye automatically pre-filled ya pre-calculated hoti hai:
- ITR-1 online file karte waqt, "Salary Income" section mein Form 16 ka data enter/pre-fill karein
- System automatically standard deduction ₹75,000 (new regime) ya ₹50,000 (old regime) deduct karega
- Koi document submit karne ki zaroorat nahi — ye automatic hai
- Form 16 mein bhi employer ne already standard deduction kata hua dikhaya hoga
Agar Form 16 Part B mein "Standard Deduction" column mein ₹75,000 nahi dikhta aur aap new regime mein hain — check karein employer ne correct regime consider ki ya nahi. Agar employer ne galat calculate kiya, to ITR mein correct karein.
New Regime + ₹75K Standard Deduction = Zero Tax Up To ₹12.75L?
Budget 2025 (Finance Act 2025, effective FY 2025-26 / AY 2026-27) ne new regime mein Section 87A rebate ₹25,000 se badhake ₹60,000 kar di. Is wajah se:
- Gross salary ₹12,75,000 tak effective tax nil hai (₹75K standard deduction + ₹12L rebate threshold)
- Calculation: ₹12,75,000 gross − ₹75,000 standard deduction = ₹12,00,000 taxable income
- New regime tax on ₹12L = ₹60,000
- Rebate u/s 87A = ₹60,000 → Net tax = ₹0
Lekin ₹12,75,001 se ooper salary ho to tax applicable hoga — marginal relief provisions check karein.
Family Pensioner Ka ₹25,000 Standard Deduction
Family pension (employee ki death ke baad spouse/dependent ko milne wali pension) par standard deduction old regime mein ₹15,000 tha. Budget 2024 ne new regime mein ise ₹25,000 kar diya. Old regime mein still ₹15,000 hai.
Family pensioners ke liye income "Income from Other Sources" head mein hoti hai — salary nahi. Isliye alag treatment hai.
Old vs New Regime — Aapke Liye Kaunsa Better Hai?
| Annual Gross Salary | Old Regime Tax* | New Regime Tax* | Better Option |
|---|---|---|---|
| ₹6 Lakh | ₹0 (rebate) | ₹0 (rebate) | Both same |
| ₹9 Lakh | ~₹40,000 | ~₹20,000 | New Regime |
| ₹12 Lakh | ~₹1,05,000 | ₹0 | New Regime |
| ₹15 Lakh | ~₹1,50,000 (with deductions) | ~₹75,000 | Depends on deductions |
| ₹20+ Lakh (heavy investments) | May be lower | Higher | Old Regime |
*Approximate. Actual tax depends on deductions, investments, HRA, etc. Consult a tax professional for precise calculation.
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