Personal Finance

Budget 2023-24: Decoding the New Tax Regime

The Union Budget 2023-24 has made the new tax regime the default option for every taxpayer. The slabs and tax rates as per the new regime have also been suitably tweaked to lessen the overall tax burden. Taxpayers have the option to opt for the old tax regime, though.

Budget 2023-24 Key Takeaways: Direct tax

Change in the new tax regime slabs for FY 2023-24 (AY 2024-25):
Basic exemption limit raised from Rs 3 lakh to Rs 2.5 lakh
A tax rebate on the income of Rs 7 lakh has been unveiled under the new tax regime
The standard deduction of Rs 52,500 has been introduced under the new tax regime for salaried classes with more than Rs15.5 lakh taxable income.
The highest surcharge under the new tax regime has been reduced to 25% from 37% for people earning more than Rs 5 crore. This move brings down their tax rate from 42.74% to 39%.

Income range: Income tax rate
Up to Rs 3 lakh: Nil
From Rs 3 lakh to Rs 6 lakh: 5% on income which exceeds Rs 3 lakh
From Rs 6 lakh to Rs 9 lakh: Rs 15,000 plus 10% on income more than Rs 6 lakh
From Rs 9 lakh to Rs 12 lakh: Rs 45,000 plus 15% on income more than Rs 9 lakh
From Rs 12 lakh to Rs 15 lakh: Rs 90,000 plus 20% on income more than Rs 12 lakh
Above Rs 15 lakh: Rs 1,50,000 plus 30% on income more than Rs 15 lakh.

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