{"id":8498,"date":"2025-01-26T07:01:06","date_gmt":"2025-01-26T07:01:06","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=8498"},"modified":"2025-01-26T07:01:06","modified_gmt":"2025-01-26T07:01:06","slug":"tax-guide-for-salaried-individuals-ay-2025-26","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/tax-guide-for-salaried-individuals-ay-2025-26\/","title":{"rendered":"All ABOUT ON TAX GUIDE FOR SALARIED INDIVIDUALS AY 2025-26"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-5027\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/10\/Income-tax-Compliance.jpg\" alt=\"Income tax Compliance\" width=\"814\" height=\"542\" \/><\/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-6a03a090adeb1\" 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-6a03a090adeb1\"  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\/tax-guide-for-salaried-individuals-ay-2025-26\/#TAX_GUIDE_FOR_SALARIED_INDIVIDUALS_AY_2025-26\" title=\"TAX GUIDE FOR SALARIED INDIVIDUALS AY 2025-26\">TAX GUIDE FOR SALARIED INDIVIDUALS AY 2025-26<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-guide-for-salaried-individuals-ay-2025-26\/#Tax_Regimes_for_FY_2024-25_AY_2025-26\" title=\"Tax Regimes for FY 2024-25 (AY 2025-26):\">Tax Regimes for FY 2024-25 (AY 2025-26):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-guide-for-salaried-individuals-ay-2025-26\/#Income_Tax_Rates\" title=\"Income Tax Rates\">Income Tax Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-guide-for-salaried-individuals-ay-2025-26\/#Surcharge_Rates_Both_Regimes\" title=\"Surcharge Rates (Both Regimes)\">Surcharge Rates (Both Regimes)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-guide-for-salaried-individuals-ay-2025-26\/#Other_breakdown_of_the_key_points_tax_guide_for_salaried_individuals_for_AY_2025%E2%80%9326\" title=\"Other breakdown of the key points tax guide for salaried individuals for AY 2025\u201326.\">Other breakdown of the key points tax guide for salaried individuals for AY 2025\u201326.<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-guide-for-salaried-individuals-ay-2025-26\/#1_ITR_Forms_Applicable\" title=\"1. ITR Forms Applicable\">1. ITR Forms Applicable<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-guide-for-salaried-individuals-ay-2025-26\/#2_Other_Forms\" title=\"2. Other Forms\">2. Other Forms<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/tax-guide-for-salaried-individuals-ay-2025-26\/#3_Deductions_Available\" title=\"3. Deductions Available\">3. Deductions Available<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"TAX_GUIDE_FOR_SALARIED_INDIVIDUALS_AY_2025-26\"><\/span><span style=\"color: #000080;\">TAX GUIDE FOR SALARIED INDIVIDUALS AY 2025-26<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Under this blog outlines the tax guide for salaried individuals for AY 2025\u201326.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tax_Regimes_for_FY_2024-25_AY_2025-26\"><\/span><span style=\"color: #000080;\"><strong>Tax Regimes for FY 2024-25 (AY 2025-26):<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>New Tax Regime: Default regime under Section 115BAC (1A).\n<ul>\n<li>Taxpayers can opt for Old Tax Regime if preferred.<\/li>\n<li>Business Income: Option to switch regimes is limited to once in a lifetime (Form 10-IEA required).<\/li>\n<li>Non-Business Income: Can switch annually in the Income Tax Return.<\/li>\n<\/ul>\n<\/li>\n<li>Old Tax Regime: Continued applicability with tax rates and deductions as earlier.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"Income_Tax_Rates\"><\/span><span style=\"color: #000080;\"><strong>Income Tax Rates<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000080;\"><strong>New Tax Regime (Section 115BAC):<\/strong><\/span><\/p>\n<table style=\"height: 394px;\" width=\"797\">\n<thead>\n<tr>\n<th><strong>Sl. No<\/strong><\/th>\n<th><strong>Income (\u20b9)<\/strong><\/th>\n<th><strong>Tax Rate<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>Up to 3,00,000<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>3,00,001 to 7,00,000<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>7,00,001 to 10,00,000<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>10,00,001 to 12,00,000<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>12,00,001 to 15,00,000<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>Above 15,00,000<\/td>\n<td>30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Rebate under Section 87A: Available up to INR 25,000 for income up to INR 7,00,000 (Residents only).<\/li>\n<li>Standard Deduction: INR 75,000 (increased from INR 50,000).<\/li>\n<li>Marginal Relief: For income slightly exceeding\u00a0 INR 7,00,000.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Old Tax Regime:<\/strong><\/span><\/p>\n<table style=\"height: 222px;\" width=\"785\">\n<thead>\n<tr>\n<th><strong>Sl. No<\/strong><\/th>\n<th><strong>Income (\u20b9)<\/strong><\/th>\n<th><strong>Tax Rate<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>Up to 2,50,000<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>2,50,001 to 5,00,000<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>5,00,001 to 10,00,000<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Above 10,00,000<\/td>\n<td>30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>Rebate: \u20b912,500 for income up to INR 5,00,000 (Section 87A).<\/li>\n<li>Senior Citizens (60-80 years): Nil up to INR 3,00,000.<\/li>\n<li>Super Senior Citizens (80+ years): Nil up to INR 5,00,000.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Surcharge_Rates_Both_Regimes\"><\/span><span style=\"color: #000080;\"><strong>Surcharge Rates<\/strong> (Both Regimes)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 277px;\" width=\"802\">\n<thead>\n<tr>\n<th><strong>Income Range (\u20b9)<\/strong><\/th>\n<th><strong>Surcharge Rate<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to 50 Lakh<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>50 Lakh \u2013 1 Crore<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>1 Crore \u2013 2 Crore<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>2 Crore \u2013 5 Crore<\/td>\n<td>25%<\/td>\n<\/tr>\n<tr>\n<td>Above 5 Crore<\/td>\n<td><strong>25%<\/strong> (New Regime) \/ 37% (Old Regime)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Note<\/strong>: Higher surcharge (25% or 37%) is capped at 15% for income under Sections 111A, 112, 112A, or dividends.<\/p>\n<ul>\n<li>Default Regime: The new tax regime is default. Taxpayers can opt for the old regime during filing.<\/li>\n<li>Health and Education Cess: 4% on total tax liability.<\/li>\n<li>AIS: Verify your income and tax details before filing.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8502\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/TAX-GUIDE-FOR-SALARIED-INDIVIDUALS-AY-2025-26.jpg\" alt=\"TAX GUIDE FOR SALARIED INDIVIDUALS AY 2025-26\" width=\"1186\" height=\"1280\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/TAX-GUIDE-FOR-SALARIED-INDIVIDUALS-AY-2025-26.jpg 1186w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/TAX-GUIDE-FOR-SALARIED-INDIVIDUALS-AY-2025-26-278x300.jpg 278w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/TAX-GUIDE-FOR-SALARIED-INDIVIDUALS-AY-2025-26-949x1024.jpg 949w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/TAX-GUIDE-FOR-SALARIED-INDIVIDUALS-AY-2025-26-768x829.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/TAX-GUIDE-FOR-SALARIED-INDIVIDUALS-AY-2025-26-800x863.jpg 800w\" sizes=\"(max-width: 1186px) 100vw, 1186px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8500\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-26_12-07-08.jpg\" alt=\"TAX GUIDE FOR SALARIED INDIVIDUALS AY 2025-26. \" width=\"1280\" height=\"1280\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-26_12-07-08.jpg 1280w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-26_12-07-08-300x300.jpg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-26_12-07-08-1024x1024.jpg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-26_12-07-08-150x150.jpg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-26_12-07-08-768x768.jpg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-26_12-07-08-800x800.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Other_breakdown_of_the_key_points_tax_guide_for_salaried_individuals_for_AY_2025%E2%80%9326\"><\/span><span style=\"color: #000080;\">Other breakdown of the key points tax guide for salaried individuals for AY 2025\u201326.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_ITR_Forms_Applicable\"><\/span>1. <strong>ITR Forms Applicable<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>ITR-1 (SAHAJ): <\/strong>Eligibility:\u00a0Residents earning \u2264 \u20b950L from salary\/pension, one house property, or other sources (e.g., interest, dividend). and Ineligibility: NRIs, directors, income &gt; \u20b950L, foreign assets\/income, deferred ESOPs, losses carried forward.<\/li>\n<li><strong>ITR-2: <\/strong>Eligibility: Individuals\/HUFs with capital gains or income not eligible for ITR-1. and Ineligibility: Those earning business or professional income.<\/li>\n<li><strong>ITR-3: <\/strong>Eligibility: Individuals\/HUFs earning from business or profession.<\/li>\n<li><strong>ITR-4 (SUGAM): <\/strong>Eligibility: Individuals, HUFs, firms with presumptive income \u2264 \u20b950L (u\/s 44AD\/44ADA\/44AE). and Ineligibility: NRIs, directors, foreign income\/assets, deferred ESOPs, or income &gt; \u20b950L.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_Other_Forms\"><\/span>2. <strong>Other Forms<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>Form 12BB:<\/strong> Claiming deductions (HRA, loans, etc.).\n<ul>\n<li>Provided by: Employee \u2192 Employer.<\/li>\n<li>Deadline: Before salary processing.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Form 16:<\/strong> TDS Certificate on salary.\n<ul>\n<li>Provided by: Employer \u2192 Employee.<\/li>\n<li>Deadline: By May 31st.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Form 26AS:<\/strong> Tax paid summary.\n<ul>\n<li>Provided by: IT Dept \u2192 Taxpayer.<\/li>\n<li>Deadline: Online anytime.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Form 10E:<\/strong> Claiming relief for arrears.\n<ul>\n<li>Provided by: Employee \u2192 IT Dept.<\/li>\n<li>Deadline: With ITR filing.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_Deductions_Available\"><\/span>3. <strong>Deductions Available<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Section 80C: Investments (PPF, ELSS, NSC, etc.) &#8211; \u20b91,50,000.<\/li>\n<li>Under Section 80D: Health insurance premium &#8211; \u20b925,000 (\u20b950,000 for seniors).<\/li>\n<li>Section 80TTA: Interest on savings accounts &#8211; \u20b910,000.<\/li>\n<li>Under Section 80TTB: Interest on fixed deposits (seniors only) &#8211; \u20b950,000.<\/li>\n<li>Section 80CCD(1): Employee contribution to NPS &#8211; 10% of salary (Basic + DA).<\/li>\n<li>Under Section 80CCD(2): Employer contribution to NPS &#8211; 14% (Central Govt).<\/li>\n<li>Section 80EEA: First-time home loan (2019\u20132022) &#8211; \u20b91,50,000.<\/li>\n<li>Under Section 80EEB: Interest on EV loan &#8211; \u20b91,50,000.<\/li>\n<li>Section 80G: Donations to charitable institutions &#8211; 50% to 100%.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>TAX GUIDE FOR SALARIED INDIVIDUALS AY 2025-26 Under this blog outlines the tax guide for salaried individuals for AY 2025\u201326. Tax Regimes for FY 2024-25 (AY 2025-26): New Tax Regime: Default regime under Section 115BAC (1A). Taxpayers can opt for Old Tax Regime if preferred. Business Income: Option to switch regimes is limited to once &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":[173],"tags":[1040],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8498"}],"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=8498"}],"version-history":[{"count":2,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8498\/revisions"}],"predecessor-version":[{"id":8504,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/8498\/revisions\/8504"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=8498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=8498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=8498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}