India me FY 2026-27 ke liye income tax kaise calculate karte hain — slab rates, 87A rebate, naya vs purana regime, 80C/80D/HRA — sab Hinglish me.
Naye regime FY 2026-27 me: ₹12 lakh tak total income par ZERO tax — kyunki Section 87A rebate ₹60,000 tak hai aur ₹12L tak ki tax liability us se kam hoti hai.
Salaried ke liye additional ₹75,000 standard deduction — to effective tax-free salary ₹12.75 lakh ho jati hai naye regime me. Old regime alag: ₹5 lakh tak tax-free (87A ₹12,500), lekin 80C / 80D / HRA / home loan deductions milti hain.
| Income Range | Tax Rate | Notes |
|---|---|---|
| ₹0 – ₹4 lakh | 0% | Nil tax |
| ₹4 – ₹8 lakh | 5% | 87A rebate cover kar leta hai |
| ₹8 – ₹12 lakh | 10% | 87A rebate ₹12L tak full cover |
| ₹12 – ₹16 lakh | 15% | Direct slab tax |
| ₹16 – ₹20 lakh | 20% | |
| ₹20 – ₹24 lakh | 25% | |
| Above ₹24 lakh | 30% | Plus surcharge above ₹50L/₹1Cr |
Plus 4% Health & Education Cess on computed tax. Salaried + ₹75,000 standard deduction.
| Income Range | Tax Rate | Notes |
|---|---|---|
| ₹0 – ₹2.5 lakh | 0% | Nil tax |
| ₹2.5 – ₹5 lakh | 5% | 87A rebate ₹12,500 — ₹5L tak NIL tax |
| ₹5 – ₹10 lakh | 20% | Big jump |
| Above ₹10 lakh | 30% | Plus surcharge above ₹50L/₹1Cr |
Purane regime me 80C (₹1.5L), 80D (₹25K-1L), HRA, home loan interest (₹2L Section 24) deductions milti hain. Standard deduction ₹50,000.
Naya regime
| Gross salary | ₹15,00,000 |
| − Standard deduction | −₹75,000 |
| Taxable income | ₹14,25,000 |
| Tax (slab calculation) | ₹93,750 |
| + 4% cess | ₹3,750 |
| Total tax | ₹97,500 |
| Effective rate | ~6.5% |
Purana regime (₹3L deductions)
| Gross salary | ₹15,00,000 |
| − Std deduction (₹50K) + 80C (₹1.5L) + 80D (₹25K) + HRA (₹1L) | −₹3,25,000 |
| Taxable income | ₹11,75,000 |
| Tax (slab calculation) | ₹1,65,000 |
| + 4% cess | ₹6,600 |
| Total tax | ₹1,71,600 |
| Effective rate | ~11.4% |
✅ Is case me naya regime ₹74K saves karta hai. Purane regime me jeetne ke liye ₹6 lakh+ deductions chahiye is income par.
₹1.5 lakh combined cap per FY. Sab ek hi cap me share hota hai:
+ NPS 80CCD(1B): additional ₹50K EXCLUSIVE — total NPS-route deductions ₹2L possible.
Income Tax Calculator FY 26-27 →
Interactive — old vs new regime comparison
New vs Old Tax Regime →
Side-by-side with 80C/80D/HRA
HRA Calculator →
HRA exemption per metro/non-metro
Advance Tax Calculator →
Quarterly installments + 234B/234C
F&O Tax (Hindi) →
F&O par kitna tax — Hinglish
Crypto Tax (Hindi) →
Crypto par kitna tax — Hinglish
Felix aur 4 specialist agents help karte hain har FY me old vs new regime decide karne me, 80C maximise karne me, aur LTCG harvest karne me March 31 se pehle.
Download Richify — FreeNaye regime me slab rates: ₹0-4 lakh par 0%, ₹4-8 lakh par 5%, ₹8-12 lakh par 10%, ₹12-16 lakh par 15%, ₹16-20 lakh par 20%, ₹20-24 lakh par 25%, ₹24 lakh+ par 30%. Plus 4% Health & Education Cess. Section 87A rebate ke wajah se ₹12 lakh tak total income par effectively zero tax — kyunki rebate ₹60,000 tak hai aur ₹12L tak ki tax liability us se kam hoti hai. Salaried ke liye + ₹75,000 standard deduction milti hai — to ₹12.75 lakh gross salary tak total tax NIL. Old regime alag (₹2.5L/5L/10L thresholds; ₹12,500 rebate up to ₹5L) — purane regime me 80C, 80D, HRA deductions milti hain.
Aapki deductions par depend karta hai. Naya regime me NIL tax up to ₹12 lakh (87A rebate) + ₹75K standard deduction. Lekin 80C, 80D, HRA, home loan interest jaisi deductions naye regime me NAHI milti. Purana regime me yeh sab milti hain lekin higher tax rates hain. Rule of thumb: agar aapki total deductions ₹3-4 lakh se zyada hain (₹1.5L 80C + ₹25K-1L 80D + HRA + home loan), to purana regime better hai. Kam deductions hain to naya regime better. Calculator se compare karo apni specific situation me.
Naye regime me Section 87A rebate ₹60,000 tak hai — yani total tax liability ₹60K tak ki full waive ho jati hai resident individuals ke liye agar total income ₹12 lakh tak ho. Effective rate: ₹12 lakh tak ZERO tax. Above ₹12L par regular slab tax lagta hai. Purane regime me rebate ₹12,500 hai — making ₹5 lakh tax-free. NRIs ke liye rebate available nahi. Salaried ke liye additional ₹75,000 standard deduction milti hai — so 'effective tax-free salary' ₹12.75 lakh ho jati hai naye regime me.
₹15 lakh gross salary, naye regime: ₹15L - ₹75K standard deduction = ₹14.25 lakh taxable. Slab calculation: 0% × ₹4L = 0; 5% × ₹4L (4-8L) = ₹20,000; 10% × ₹4L (8-12L) = ₹40,000; 15% × ₹2.25L (12-14.25L) = ₹33,750. Total before rebate: ₹93,750. ₹14.25L > ₹12L threshold, so 87A rebate ZERO hai. After rebate: ₹93,750. 4% cess: ₹3,750. Final tax: ₹97,500 (effective ~6.5%). Old regime me agar ₹3 lakh+ deductions claim karte ho, similar ya kam tax aata hai. Calculator se exact compare karo.
Naye regime me ₹75,000 standard deduction salaried + pensioners ke liye. Purane regime me ₹50,000. Automatic milti hai — koi proof submit karne ki zaroorat nahi. Salary se direct deduct ho ke taxable income aati hai. Self-employed ke liye standard deduction nahi milti — alag-alag business expenses Section 37 ke under deduct kar sakte hain. Family pensioners (deceased employee ke nominee) ko ₹25,000 deduction milti hai.
Section 80C purane regime me ₹1.5 lakh tak deduction allow karta hai per FY. Combined limit hai — EPF (employee share) + PPF + ELSS mutual funds + life insurance premium + home loan principal repayment + NSC + 5-year FD + Sukanya Samriddhi + NPS Tier 1 (within 80CCD(1) sub-section). Plus 80CCD(1B) ke under additional exclusive ₹50K NPS deduction milti hai — total NPS contributions tak ₹2 lakh deductions possible. 80C naye regime me NAHI milti — ek major reason hai puraana regime choose karne ka jab aap full ₹1.5L deductions claim karte ho.
HRA exemption (purana regime only) = least of (1) actual HRA received from employer, (2) 50% of basic+DA agar metro city (Delhi/Mumbai/Kolkata/Chennai/Bangalore/Hyderabad) ya 40% non-metro, (3) actual rent paid MINUS 10% of basic+DA. Example: Mumbai me ₹50K basic+DA, ₹25K HRA, ₹30K rent. Calculation: (1) ₹25K HRA, (2) 50% × ₹50K = ₹25K, (3) ₹30K - ₹5K = ₹25K. Least = ₹25K exemption per month = ₹3 lakh per year exemption. Use /in/tools/hra-calculator exact calculation ke liye. NAYE regime me HRA exemption MILTI NAHI — ek aur reason purana regime choose karne ka jab aap big rent pay karte ho.
Agar aapki total annual tax liability ₹10,000 se zyada hai (after TDS), advance tax bharni padti hai 4 quarterly installments me: 15 June (15%), 15 September (45% cumulative), 15 December (75%), 15 March (100%). Each missed installment par 1% per month for 3 months Section 234C interest. Total year-end shortfall agar 90% se kam, Section 234B ke under additional 1%/month from 1 April of AY till payment. Salaried jin ki sab income TDS se cover ho jati hai, advance tax nahi bharte. F&O, freelance, capital gains, rental jaisi non-salary income wale advance tax compulsory. Senior citizens (60+) without business income exempt hain advance tax se. Challan ITNS-280 via incometax.gov.in.
ITR filing mandatory hai agar: (1) Total income basic exemption se zyada hai (₹3L old, ₹4L new). (2) Aap have foreign assets (Black Money Act). (3) Aapki gross sale receipts/business turnover ₹60L+ hain (Section 139(1)). (4) Bijli bill ₹1L+ hai. (5) Aap ne ₹2L+ foreign travel kiya hai. (6) Aap ne ₹1 cr+ cash deposit kiya hai bank me. Refund claim ke liye ITR optional but recommended. Deadline 31 July (non-audit) ya 31 October (audit). Late filing penalty ₹1,000-5,000 (Section 234F) + 1% per month interest unpaid tax par (Section 234A). 31 December tak belated return file kar sakte ho. Late filing me carry-forward business / capital loss ka right kho jata hai (VDA / crypto me anyway carry-forward nahi hai).