New Income Tax Slab या Old Income Tax Slab
1 अप्रैल 2020 से नया फाइनेंसियल ईयर आरम्भ हो गया है इसी के साथ नया टैक्स स्लैब तथा ओल्ड टैक्स स्लैब दोनों लागू हो गए है. अब इन दोनों स्लैब में से आपको कोनसा चुनना है कोनसा नहीं, इसका फैसला आप तभी कर सकते हैं, जब आपको इनके फायदे व नुकसान पता हो. इसलिए यह बहुत जरूरी हो जाता है कि नया टैक्स स्लैब (New Income Tax Slab) और ओल्ड टैक्स स्लैब (Old Income Tax Slab) की आपको पूरी जानकारी हो।
 |
| New Tax Regime vs Old Tax Regime |
New Income Tax Regime
|
Tax Slab(₹) |
Old Tax Regime |
New Tax Regime |
|
0 – 2,50,000 |
0% |
0% |
|
2,50,000 – 5,00,000 |
5% |
5% |
|
5,00,000 – 7,50,000 |
20% |
10% |
|
7,50,000 – 10,00,000 |
20% |
15% |
|
10,00,000 – 12,50,000 |
30% |
20% |
|
12,50,000 – 15,00,000 |
30% |
25% |
|
15,00,000 & above |
30% |
30% |
यह भी पढ़ें : Jeevan Umang : LIC जीवन उमंग प्लान हो सकता हे आपके लिए फायदेमंद
आपके लिए कौन सी टैक्स व्यवस्था (Tax Regime) है बेहतर ?
Difference between New Tax Regime and Old Tax Regime
|
Annual Income of Rs.5,00,000 (without exemption) |
||||
|
|
Old Regime |
New Regime |
||
|
Income Tax Slab |
Tax Rate (%) |
Tax Rs. |
Tax Rate (%) |
Tax Rs. |
|
Up to Rs. 2,50,000 |
0 |
0 |
0 |
0 |
|
250001 – 500000 |
5 |
12500 |
5 |
12500 |
|
(-) Rebate |
|
-12500 |
|
-12500 |
|
Tax Payable |
|
0 |
|
0 |
|
Annual Income of Rs.7,50,000 (without exemption) |
||||
|
|
Old Regime |
New Regime |
||
|
Income Tax Slab |
Tax Rate (%) |
Tax Rs. |
Tax Rate (%) |
Tax Rs. |
|
Up to Rs. 2,50,000 |
0 |
0 |
0 |
0 |
|
250001 – 500000 |
5 |
12500 |
5 |
12500 |
|
500001 – 750000 |
20 |
50000 |
10 |
25000 |
|
Total |
|
62500 |
|
37500 |
|
Health and education cess |
4 |
2500 |
4 |
1500 |
|
Tax Payable |
|
65000 |
|
39000 |
|
Annual Income of Rs.7,50,000 (with exemption) |
|||||
|
Annual Income |
750000 |
||||
|
Exemptions u/s 80C |
-150000 |
||||
|
u/s 80CCD(1B) |
-50000 |
||||
|
u/s 80D |
-50000 |
||||
|
HRA |
-10000 |
||||
|
Taxable Income |
4,90,000 |
||||
|
|
Old Regime |
New Regime |
|||
|
Income Tax Slab |
Tax Rate (%) |
Tax Rs. |
Tax Rate (%) |
Tax Rs. |
|
|
Up to Rs. 2,50,000 |
0 |
0 |
0 |
0 |
|
|
250001 – 500000 |
5 |
12000 |
5 |
12500 |
|
|
500001 – 750000 |
0 |
0 |
10 |
25000 |
|
|
Rebate |
|
-12000 |
|
0 |
|
|
Total |
|
0 |
|
37500 |
|
|
Health and education cess |
4 |
0 |
4 |
1500 |
|
|
Tax Payable |
|
0 |
|
39000 |
|
Annual Income Up To Rs.10 Lakhs
|
Annual Income of Rs.10,00,000 (without exemption) |
||||
|
|
Old Regime |
New Regime |
||
|
Income Tax Slab |
Tax Rate (%) |
Tax Rs. |
Tax Rate (%) |
Tax Rs. |
|
Up to Rs. 2,50,000 |
0 |
0 |
0 |
0 |
|
250001 – 500000 |
5 |
12500 |
5 |
12500 |
|
500001 – 750000 |
20 |
50000 |
10 |
25000 |
|
750001-1000000 |
20 |
50000 |
15 |
37500 |
|
Total |
|
112500 |
|
75000 |
|
Health and education cess |
4 |
4500 |
4 |
3000 |
|
Tax Payable |
|
117000 |
|
78000 |
|
Annual Income of Rs.10,00,000 (with exemption) |
|||||
|
Annual Income |
1000000 |
||||
|
Exemptions u/s 80C |
-150000 |
||||
|
u/s 80CCD(1B) |
-50000 |
||||
|
u/s 80D |
-75000 |
||||
|
Taxable Income |
7,25,000 |
||||
|
|
Old Regime |
New Regime |
|||
|
Income Tax Slab |
Tax Rate (%) |
Tax Rs. |
Tax Rate (%) |
Tax Rs. |
|
|
Up to Rs. 2,50,000 |
0 |
0 |
0 |
0 |
|
|
250001 – 500000 |
5 |
12500 |
5 |
12500 |
|
|
500001 – 750000 |
20 |
45000 |
10 |
25000 |
|
|
750000 – 1000000 |
0 |
0 |
15 |
37500 |
|
|
Total |
|
57500 |
|
75000 |
|
|
Health and education cess |
4 |
2300 |
4 |
3000 |
|
|
Tax Payable |
|
59800 |
|
78000 |
|
|
Annual Income of Rs.12,50,000 (without exemption) |
||||
|
|
Old Regime |
New Regime |
||
|
Income Tax Slab |
Tax Rate (%) |
Tax Rs. |
Tax Rate (%) |
Tax Rs. |
|
Up to Rs. 2,50,000 |
0 |
0 |
0 |
0 |
|
250001 – 500000 |
5 |
12500 |
5 |
12500 |
|
500001 – 750000 |
20 |
50000 |
10 |
25000 |
|
750001-1000000 |
20 |
50000 |
15 |
37500 |
|
1000001-1250000 |
30 |
75000 |
20 |
50000 |
|
Total |
|
187500 |
|
125000 |
|
Health and education cess |
4 |
7500 |
4 |
5000 |
|
Tax Payable |
|
195000 |
|
130000 |
|
Annual Income of Rs.12,50,000 (with exemption) |
|||||
|
Annual Income |
1250000 |
||||
|
Exemptions u/s 80C |
-150000 |
||||
|
u/s 80CCD(1B) |
-50000 |
||||
|
u/s 80D |
-75000 |
||||
|
Taxable Income |
9,75,000 |
||||
|
|
Old Regime |
New Regime |
|||
|
Income Tax Slab |
Tax Rate (%) |
Tax Rs. |
Tax Rate (%) |
Tax Rs. |
|
|
Up to Rs. 2,50,000 |
0 |
0 |
0 |
0 |
|
|
250001 – 500000 |
5 |
12500 |
5 |
12500 |
|
|
500001 – 750000 |
20 |
50000 |
10 |
25000 |
|
|
750000 – 1000000 |
20 |
50000 |
15 |
37500 |
|
|
1000001-1250000 |
0 |
0 |
20 |
50000 |
|
|
Total |
|
112500 |
|
125000 |
|
|
Health and education cess |
4 |
4500 |
4 |
5000 |
|
|
Tax Payable |
|
117000 |
|
130000 |
|
|
Annual Income of Rs.15,00,000 (without exemption) |
||||
|
|
Old Regime |
New Regime |
||
|
Income Tax Slab |
Tax Rate (%) |
Tax Rs. |
Tax Rate (%) |
Tax Rs. |
|
Up to Rs. 2,50,000 |
0 |
0 |
0 |
0 |
|
250001 – 500000 |
5 |
12500 |
5 |
12500 |
|
500001 – 750000 |
20 |
50000 |
10 |
25000 |
|
750001-1000000 |
20 |
50000 |
15 |
37500 |
|
1000001-1250000 |
30 |
75000 |
20 |
50000 |
|
1250001 – 1500000 |
30 |
75000 |
25 |
62500 |
|
Total |
|
262500 |
|
187500 |
|
Health and education cess |
4 |
10500 |
4 |
7500 |
|
Tax Payable |
|
273000 |
|
195000 |
|
Annual Income of Rs.15,00,000 (with exemption) |
|||||
|
Annual Income |
1500000 |
||||
|
Exemptions u/s 80C |
-150000 |
||||
|
u/s 80CCD(1B) |
-50000 |
||||
|
u/s 80D |
-75000 |
||||
|
Taxable Income |
12,25,000 |
||||
|
|
Old Regime |
New Regime |
|||
|
Income Tax Slab |
Tax Rate (%) |
Tax Rs. |
Tax Rate (%) |
Tax Rs. |
|
|
Up to Rs. 2,50,000 |
0 |
0 |
0 |
0 |
|
|
250001 – 500000 |
5 |
12500 |
5 |
12500 |
|
|
500001 – 750000 |
20 |
50000 |
10 |
25000 |
|
|
750000 – 1000000 |
20 |
50000 |
15 |
37500 |
|
|
1000001-1250000 |
30 |
75000 |
20 |
50000 |
|
|
1250001-1500000 |
0 |
0 |
25 |
62500 |
|
|
Total |
|
187500 |
|
187500 |
|
|
Health and education cess |
4 |
7500 |
4 |
7500 |
|
|
Tax Payable |
|
195000 |
|
195000 |
|
