New vs Old Tax Regime FY 2026–27: Full Comparison, Slabs & Rebates
A detailed statutory and financial comparison of Section 115BAC versus the Old Tax Regime for Indian salaried taxpayers, including the ₹75,000 standard deduction and Section 87A marginal relief.
- •The New Tax Regime (Section 115BAC) provides an enhanced Standard Deduction of ₹75,000 (up from ₹50,000).
- •Under Section 87A rebate, salaried employees with taxable income up to ₹7,00,000 pay zero tax (effectively ₹7,75,000 gross).
