{"id":6635,"date":"2024-02-15T17:53:59","date_gmt":"2024-02-15T17:53:59","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=6635"},"modified":"2026-08-09T08:19:17","modified_gmt":"2026-08-09T08:19:17","slug":"opting-new-tax-regime","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/","title":{"rendered":"Opting new tax regime &#8211; Basic Conditions"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10903\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/photo_2026-08-01_16-25-02.jpg\" alt=\"misconception about the new tax regime\" width=\"1254\" height=\"1254\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/photo_2026-08-01_16-25-02.jpg 1254w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/photo_2026-08-01_16-25-02-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/photo_2026-08-01_16-25-02-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/photo_2026-08-01_16-25-02-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/photo_2026-08-01_16-25-02-768x768.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/photo_2026-08-01_16-25-02-800x800.jpg 800w\" sizes=\"(max-width: 1254px) 100vw, 1254px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a7c7ed7f2649\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a7c7ed7f2649\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#Highlights_an_important_misconception_about_the_new_tax_regime\" title=\"Highlights an important misconception about the new tax regime:\">Highlights an important misconception about the new tax regime:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#Salary_Deductions_Available_Under_the_New_Tax_Regime\" title=\"Salary Deductions Available Under the New Tax Regime\">Salary Deductions Available Under the New Tax Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#Chapter_VI-A_Deductions_Still_Available\" title=\"Chapter VI-A Deductions Still Available\">Chapter VI-A Deductions Still Available<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#Section_80CCD2_%E2%80%93_Employers_Contribution_to_NPS\" title=\"Section 80CCD(2) &#8211; Employer&#8217;s Contribution to NPS\">Section 80CCD(2) &#8211; Employer&#8217;s Contribution to NPS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#Section_80CCH2_%E2%80%93_Agniveer_Corpus_Fund\" title=\"Section 80CCH(2) &#8211; Agniveer Corpus Fund\">Section 80CCH(2) &#8211; Agniveer Corpus Fund<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#Section_80JJAA_%E2%80%93_Additional_Employee_Cost\" title=\"Section 80JJAA &#8211; Additional Employee Cost\u00a0\">Section 80JJAA &#8211; Additional Employee Cost\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#Exempt_Allowances_Still_Available_Us_1014\" title=\"Exempt Allowances Still Available U\/s 10(14)\">Exempt Allowances Still Available U\/s 10(14)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#DeductionsExemptions_NOT_Available_Under_the_New_Tax_Regime\" title=\"Deductions\/Exemptions NOT Available Under the New Tax Regime\">Deductions\/Exemptions NOT Available Under the New Tax Regime<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#%F0%9D%90%88%F0%9D%90%A7%F0%9D%90%9C%F0%9D%90%A8%F0%9D%90%A6%F0%9D%90%9E_%F0%9D%90%93%F0%9D%90%9A%F0%9D%90%B1_%F0%9D%90%82%F0%9D%90%9A%F0%9D%90%A5%F0%9D%90%9C%F0%9D%90%AE%F0%9D%90%A5%F0%9D%90%9A%F0%9D%90%AD%F0%9D%90%A2%F0%9D%90%A8%F0%9D%90%A7_%F0%9D%90%9F%F0%9D%90%A8%F0%9D%90%AB_INR_%F0%9D%9F%93%F0%9D%9F%8E_%F0%9D%90%8B%F0%9D%90%9A%F0%9D%90%A4%F0%9D%90%A1_%F0%9D%90%92%F0%9D%90%9A%F0%9D%90%A5%F0%9D%90%9A%F0%9D%90%AB%F0%9D%90%B2\" title=\"\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e \ud835\udc13\ud835\udc1a\ud835\udc31 \ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27 \ud835\udc1f\ud835\udc28\ud835\udc2b INR \ud835\udfd3\ud835\udfce \ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21 \ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32\">\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e \ud835\udc13\ud835\udc1a\ud835\udc31 \ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27 \ud835\udc1f\ud835\udc28\ud835\udc2b INR \ud835\udfd3\ud835\udfce \ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21 \ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#Practical_Tax_Planning_Under_the_New_Regime\" title=\"Practical Tax Planning Under the New Regime\">Practical Tax Planning Under the New Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/opting-new-tax-regime\/#Clarification_related_to_the_old_vs_new_tax_regime%E2%80%94Recent_Update\" title=\"Clarification related to the old vs. new tax regime\u2014Recent Update\u00a0\">Clarification related to the old vs. new tax regime\u2014Recent Update\u00a0<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Highlights_an_important_misconception_about_the_new_tax_regime\"><\/span><span style=\"color: #000080;\"><strong>Highlights an important misconception about the new tax regime:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Many taxpayers believe that no deductions or exemptions are available, whereas a few important benefits continue to be available even after shifting to the new regime.<\/p>\n<div>\n<div id=\"copilot-message-r8u\" class=\"fai-CopilotMessage__content r1izxv8h ___7qar2c0 fcthzvy\" dir=\"auto\">\n<div dir=\"auto\">\n<div class=\"___1vve6yh f22iagw f1vx9l62 f122n59 f3bhgqh f1mnxvew fly5x3f\">\n<div class=\"___j4vmuw0 f22iagw f1vx9l62 f1869bpl fly5x3f fbc6vix\">\n<div tabindex=\"-1\" data-testid=\"loading-message\" data-fui-focus-visible=\"\">\n<div id=\"response-idr8s\" class=\"___1yop6mf f336tjw f9ijwd5 fz7g6wx fod5ikn f1s184ao\" data-testid=\"lastChatMessage\">\n<div class=\"___1peis63 f22iagw f1063pyq f6jr5hl f1c88k3p\">\n<div class=\"___4htdyp0 fz7g6wx fy77jfu\">\n<div class=\"___1j4t0a1 f1lmfglv f1abmfm4\" dir=\"auto\" aria-hidden=\"false\" data-testid=\"markdown-reply\" data-message-type=\"Chat\">\n<div class=\"___nfp7g60 f22iagw f1vx9l62 fkmyikg fk15e71 f1k953kz f137keqj f1rncccw f1stllg3 f1w4kmmc f1tric3v f10dk5ic fx8cdsv f16nlwsl f1eookvz fhjrts3 fqugt2f f18d18k8 f1v1vhmp f1hdmul3 f198vjnp f2dshw1 fjpjndq fnmj2pj ffrrb40 f1mon110 fhajzam fimndk6 fxv4dng fb1rn9k f59wlhv f1xmfh30 f18yf5o5 fmr6chf fw8qy2q ff161sd f1qr7t77 f1yyogn1 foogchg fp5872b f1tpb8gf f1hdgrc8 f1vatr43 frkxccd f9pdzkb f158oiaz ft5kggy f5l4ui7 f13j03li f18xdoka f8off4e f1go6zfc f128n2ra f1jpxw2j f1lwd9n0 fy0b8hm f1g2633v fx4kvgi fkvolse f1gxrt3a f1os76ua f1js9cnw f1g87ej0 freluf8 f1yggaq6 f2i3chp f1151osp florpoh f35kzfz ftp9m57 f1e288vi fz62hnz fixvuys f1nmofwh fc1c6mv f18a2er7 fhvkrdl fhxnn68 f1oce4bo fvhlfan f7tc0t0 f1ngf1n2 ffrzq6x f1yjiq2m f1aqdgql f1huvaf f10ij78l f1k94sa4 fkmfumq f1jvzkyl f1eu24ob f1xbfc1f fmf0lwf f107dsy8 f3w566c f4648sl f13zpkng f7unjfp f8p1rz fzu6h1w f1i1bi6h f1smo7hi f1sk1xod f1kgogdq f1gjktkp ft608jz f1o9wiiv fg3xr24 fhd155k f1b8gl2e fg4b9ou flb4lo fdicbfk fgwcyh1 f1jbds0d f1fb9uea f1stuka4 fcrtu6g fwqh0xn f11w66yg f6e0e65 f1vvgu0 f1607507 fgct6un f1ec1nbe fg3fpv7 f1m9bycv f1ntoah8 f1b694rt faql4r2 fpjuhzh fmavl6h f1d9bsk fmzhlt0 f145l92p fwkyaqm f129obh1 f19la9g f127w39w fr0ux9m fxhidck f1cu4h9j f1wnbo7v f1eueg4z fy9c24f f1h2o91j f1iw08fq f19n0e5\">\n<h2><span class=\"ez-toc-section\" id=\"Salary_Deductions_Available_Under_the_New_Tax_Regime\"><\/span><span style=\"color: #000080;\">Salary Deductions Available Under the New Tax Regime<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Standard Deduction: The standard deduction is available to salaried employees and family pensioners (subject to prescribed conditions). Amount Available is INR 75,000 from Salary Income (currently applicable under the new regime). Example Gross\u00a0Salary: INR 1,200,000, Less: Standard Deduction: INR 75,000 and Taxable Salary: INR 1,125,000. This deduction is automatic and does not require any investment or proof.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Chapter_VI-A_Deductions_Still_Available\"><\/span><span style=\"color: #000080;\">Chapter VI-A Deductions Still Available<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Although most deductions under Chapter VI-A are not available, certain specific deductions continue to be permitted.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Section_80CCD2_%E2%80%93_Employers_Contribution_to_NPS\"><\/span><span style=\"color: #000080;\">Section 80CCD(2) &#8211; Employer&#8217;s Contribution to NPS<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>This is one of the biggest tax-saving opportunities under the new regime.\u00a0Eligible Persons: Employees receiving employer contributions to NPS. Deduction Available\n<ul>\n<li>Up to 14% of salary (basic + DA) for central\/state government employees.<\/li>\n<li>Up to 10% of salary (Basic + DA) for other employees, subject to prescribed limits.<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Example:\u00a0Basic Salary + DA = INR 10,00,000; Employer contributes INR 1,00,000 to NPS. And the entire INR 100,000 can be claimed u\/s 80CCD(2), reducing taxable income. It&#8217;s important\u00a0to note that this deduction is over and above the standard deduction.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Section_80CCH2_%E2%80%93_Agniveer_Corpus_Fund\"><\/span><span style=\"color: #000080;\">Section 80CCH(2) &#8211; Agniveer Corpus Fund<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Applicable only to individuals enrolled under the Agnipath Scheme. Benefit: A contribution made by the central government to the Agniveer Corpus Fund is allowed as a deduction. Not applicable to regular taxpayers.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Section_80JJAA_%E2%80%93_Additional_Employee_Cost\"><\/span><span style=\"color: #000080;\">Section 80JJAA &#8211; Additional Employee Cost\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Applicable to eligible businesses. Deduction: Businesses employing additional eligible employees can claim a deduction for additional employee costs. Available to companies, firms, and proprietary concerns subject to conditions. This is a business deduction rather than an individual tax-saving option.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Exempt_Allowances_Still_Available_Us_1014\"><\/span><span style=\"color: #000080;\">Exempt Allowances Still Available U\/s 10(14)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Certain allowances granted wholly for official duties remain exempt.<\/p>\n<ul>\n<li>Travelling Allowance: Granted for official tours and transfers. Only actual expenditure incurred for official purposes qualifies.<\/li>\n<li>Daily Allowance: Provided during official tours and official travel, exempt to the extent spent for official duties.<\/li>\n<li>Conveyance \/ Office Duty Allowance: Used for conveyance expenses while performing official duties. And exemption is available to the extent actually incurred.<\/li>\n<li>Helper Allowance: Applicable when a helper is employed for official work. An exemption allowed for actual expenses incurred.<\/li>\n<li>Research Allowance: Granted for academic research, scientific research, and professional research activities. Exemption available when used for official purposes.<\/li>\n<li>Uniform Allowance: Provided for purchase and maintenance of uniforms required during employment.\u00a0Exemption restricted to actual expenditure incurred.<\/li>\n<li>Transport Allowance: Generally withdrawn under the new regime. However, exemption continues for Employees with specified disabilities and Other notified cases<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"DeductionsExemptions_NOT_Available_Under_the_New_Tax_Regime\"><\/span><span style=\"color: #000080;\">Deductions\/Exemptions NOT Available Under the New Tax Regime<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Here we highlight that the following benefits are generally not available:<\/p>\n<p><span style=\"color: #000080;\"><strong>Salary-Related Exemptions<\/strong><\/span><\/p>\n<ul>\n<li>House Rent Allowance<\/li>\n<li>Leave Travel Allowance<\/li>\n<\/ul>\n<p><strong><span style=\"color: #000080;\">Chapter VI-A Deductions<\/span><\/strong><\/p>\n<ul>\n<li>Section 80C\u2014LIC Premium, PPF, ELSS, NSC, Sukanya Samriddhi Yojana and Principal repayment of housing loan<\/li>\n<li>Under Section 80D\u2014Medical Insurance Premium<\/li>\n<li>Section 80E\u2014Education Loan Interest<\/li>\n<li>Under\u00a0 Section 80G\u2014Donations to approved funds\/institutions<\/li>\n<li>Most other Chapter VI-A deductions<\/li>\n<li><strong><span style=\"color: #000080;\">House Property Benefits: <\/span><\/strong>Interest on self-occupied housing loan under Section 24(b) (Generally not claimable under the new regime for self-occupied property.)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"%F0%9D%90%88%F0%9D%90%A7%F0%9D%90%9C%F0%9D%90%A8%F0%9D%90%A6%F0%9D%90%9E_%F0%9D%90%93%F0%9D%90%9A%F0%9D%90%B1_%F0%9D%90%82%F0%9D%90%9A%F0%9D%90%A5%F0%9D%90%9C%F0%9D%90%AE%F0%9D%90%A5%F0%9D%90%9A%F0%9D%90%AD%F0%9D%90%A2%F0%9D%90%A8%F0%9D%90%A7_%F0%9D%90%9F%F0%9D%90%A8%F0%9D%90%AB_INR_%F0%9D%9F%93%F0%9D%9F%8E_%F0%9D%90%8B%F0%9D%90%9A%F0%9D%90%A4%F0%9D%90%A1_%F0%9D%90%92%F0%9D%90%9A%F0%9D%90%A5%F0%9D%90%9A%F0%9D%90%AB%F0%9D%90%B2\"><\/span><span style=\"color: #000080;\">\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e \ud835\udc13\ud835\udc1a\ud835\udc31 \ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27 \ud835\udc1f\ud835\udc28\ud835\udc2b INR \ud835\udfd3\ud835\udfce \ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21 \ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10955\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e-\ud835\udc13\ud835\udc1a\ud835\udc31-\ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27-\ud835\udc1f\ud835\udc28\ud835\udc2b-INR-\ud835\udfd3\ud835\udfce-\ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21-\ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32.jpg\" alt=\"\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e \ud835\udc13\ud835\udc1a\ud835\udc31 \ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27 \ud835\udc1f\ud835\udc28\ud835\udc2b INR \ud835\udfd3\ud835\udfce \ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21 \ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32\" width=\"1254\" height=\"1254\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e-\ud835\udc13\ud835\udc1a\ud835\udc31-\ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27-\ud835\udc1f\ud835\udc28\ud835\udc2b-INR-\ud835\udfd3\ud835\udfce-\ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21-\ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32.jpg 1254w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e-\ud835\udc13\ud835\udc1a\ud835\udc31-\ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27-\ud835\udc1f\ud835\udc28\ud835\udc2b-INR-\ud835\udfd3\ud835\udfce-\ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21-\ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e-\ud835\udc13\ud835\udc1a\ud835\udc31-\ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27-\ud835\udc1f\ud835\udc28\ud835\udc2b-INR-\ud835\udfd3\ud835\udfce-\ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21-\ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e-\ud835\udc13\ud835\udc1a\ud835\udc31-\ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27-\ud835\udc1f\ud835\udc28\ud835\udc2b-INR-\ud835\udfd3\ud835\udfce-\ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21-\ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e-\ud835\udc13\ud835\udc1a\ud835\udc31-\ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27-\ud835\udc1f\ud835\udc28\ud835\udc2b-INR-\ud835\udfd3\ud835\udfce-\ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21-\ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32-768x768.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2024\/02\/\ud835\udc08\ud835\udc27\ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc1e-\ud835\udc13\ud835\udc1a\ud835\udc31-\ud835\udc02\ud835\udc1a\ud835\udc25\ud835\udc1c\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27-\ud835\udc1f\ud835\udc28\ud835\udc2b-INR-\ud835\udfd3\ud835\udfce-\ud835\udc0b\ud835\udc1a\ud835\udc24\ud835\udc21-\ud835\udc12\ud835\udc1a\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc32-800x800.jpg 800w\" sizes=\"(max-width: 1254px) 100vw, 1254px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Practical_Tax_Planning_Under_the_New_Regime\"><\/span><span style=\"color: #000080;\">Practical Tax Planning Under the New Regime<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The new tax regime does not completely eliminate deductions. While popular deductions like 80C, 80D, House Rent Allowance, and Leave Travel Allowance are largely unavailable, taxpayers can still benefit from the standard deduction, the employer&#8217;s NPS contribution u\/s 80CCD(2), specified business deductions, and certain official-duty allowances under Section 10(14). For many salaried individuals, maximizing employer NPS contributions along with the standard deduction remains the most effective tax planning strategy under the new regime. For salaried taxpayers, the major benefits still available are:<\/p>\n<ol>\n<li>Standard Deduction: 75,000<\/li>\n<li>Employer&#8217;s NPS Contribution [Section 80CCD(2)]<\/li>\n<li>Exempt official duty allowances under Section 10(14)<\/li>\n<li>Tax rebate under Section 87A (where eligible)<\/li>\n<li>Lower tax slab rates under the new regime<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"Clarification_related_to_the_old_vs_new_tax_regime%E2%80%94Recent_Update\"><\/span><a href=\"https:\/\/carajput.com\/publications\/cbdt-clarification-related-to-old-vs-new-tax-regime-recent-update.pdf\"><span style=\"color: #000080;\"><strong>Clarification related to the old vs. new tax regime\u2014Recent Update\u00a0<\/strong><\/span><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n","protected":false},"excerpt":{"rendered":"<p>Highlights an important misconception about the new tax regime: Many taxpayers believe that no deductions or exemptions are available, whereas a few important benefits continue to be available even after shifting to the new regime. Salary Deductions Available Under the New Tax Regime Standard Deduction: The standard deduction is available to salaried employees and family &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1035],"tags":[1040],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6635"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=6635"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6635\/revisions"}],"predecessor-version":[{"id":10956,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/6635\/revisions\/10956"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=6635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=6635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=6635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}