News & Media 25th Mar 2026
Our Partner, Rahul Charkha shares his insight in The Indian Express, “What changes with the new Income Tax rules? All you need to know .”
He highlights that for taxpayers earning up to Rs 15 lakh, the new regime’s lower slab rates, higher standard deduction, and simplified structure generally make it more attractive, particularly for individuals with limited deductions and straightforward salary income. For middle-income taxpayers in the Rs 15-25 lakh range, the choice becomes more nuanced: those with modest deductions often find the new regime more efficient, while those who receive substantial HRA, have home loans, and fully utilise Sections 80C, 80CCD(1B), and other deductions may find the old regime equally or more beneficial. For taxpayers in the Rs 25-50 lakh bracket, regime selection increasingly depends on the scale of deductions and exemptions claimed. High-deduction profiles may still extract significant value under the old regime. For taxpayers earning Rs 50 lakh and above, the new regime’s lower marginal rates can be attractive, unless they pay high rents, have large housing loans, significant insurance cover, and structured investments providing savings under the old regime.
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