FY 2025–26 में tax planning पहले से भी ज्यादा महत्वपूर्ण हो गई है क्योंकि नई tax slabs, बेहतर rebate limits और standard deduction में बदलाव आए हैं। इस guide में बताया गया है कि आप कैसे Legally Save Taxes करते हुए अपनी tax liability को कम कर सकते हैं।
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Key Takeaways
- Old vs New Regime: आपकी income level और deductions के आधार पर सही choice करें
- Section 80C Limit: अभी भी ₹1.5 lाख (कोई बढ़ोतरी नहीं)
- New Tax Regime: ₹4 लाख तक tax-free, rebate ₹12 लाख तक
- Standard Deduction: Old regime में ₹50,000, New regime में ₹75,000
- HRA Exemption: केवल old regime में उपलब्ध
Old vs New Tax Regime FY 2025-26
New Tax Regime (Default) – संशोधित Slabs
| Income Slab (₹) | Tax Rate | Key Benefits |
|---|---|---|
| Up to 4 lakh | 0% | Zero tax |
| 4-8 lakh | 5% | Lower rates |
| 8-12 lakh | 10% | Progressive |
| 12-16 lakh | 15% | Better slabs |
| 16-20 lakh | 20% | Revised |
| 20-24 lakh | 25% | New slab |
| Above 24 lakh | 30% | Top rate |
New Regime Benefits:
- Rebate: ₹12 लाख तक की income पर effectively zero tax
- Standard Deduction: ₹75,000 (salaried individuals के लिए)
- No Deductions Required: Investment की जरूरत नहीं
Limitations:
- HRA, Section 80C, 80D जैसी deductions नहीं मिलतीं
Old Tax Regime (Optional)
| Income Slab (₹) | Tax Rate | Available Deductions |
|---|---|---|
| Up to 2.5 lakh | 0% | All deductions |
| 2.5-5 lakh | 5% | 80C, 80D, HRA |
| 5-10 lakh | 20% | Maximum benefits |
| Above 10 lakh | 30% | Full deductions |
Old Regime Benefits:
- सभी traditional deductions available
- HRA exemption (metros में 50%, non-metros में 40%)
- High deduction taxpayers के लिए बेहतर
Major Tax Saving Options Under Old Regime
1. Section 80C (Up to ₹1.5 Lakh) – Limit Unchanged
| Investment Option | Returns | Lock-in Period | Risk Level |
|---|---|---|---|
| ELSS Mutual Funds | 12-15% | 3 years | High |
| PPF | 7.1% | 15 years | Nil |
| Life Insurance Premium | Variable | Till maturity | Low |
| 5-Year Tax Saver FD | 6-7.5% | 5 years | Nil |
| Home Loan Principal | Saves EMI | Till loan ends | Property |
| NSC | 6.8% | 5 years | Nil |
Budget 2025 Update: Section 80C limit ₹1.5 लाख पर ही बनी रही, कोई increase नहीं हुआ
2. Section 80D – Health Insurance (Up to ₹1 Lakh)
Deduction Limits FY 2025-26:
| Category | Below 60 Years | Above 60 Years (Senior) |
|---|---|---|
| Self + Family | ₹25,000 | ₹50,000 |
| Parents | ₹25,000 | ₹50,000 |
| Maximum Total | ₹50,000 | ₹1,00,000 |
| Preventive Health Checkup | ₹5,000 | ₹5,000 |
3. HRA Exemption (केवल Old Regime में)
Calculation Formula:
निम्न में से minimum:
- Actual HRA received
- 50% of basic salary (metros) / 40% (non-metros)
- Rent paid minus 10% of basic salary
Example:
Basic Salary: ₹8,00,000, HRA: ₹3,00,000, Rent: ₹2,50,000 (Delhi)
- Actual HRA: ₹3,00,000
- 50% of basic: ₹4,00,000
- Rent – 10% basic: ₹2,50,000 – ₹80,000 = ₹1,70,000
- HRA Exemption: ₹1,70,000 (minimum amount)
4. Home Loan Interest Deduction (Section 24)
Self-Occupied Property:
- ₹2 लाख तक annual interest deduction
- Construction complete होना चाहिए 5 years में
Let-Out Property:
- Unlimited interest deduction
- Plus 30% standard deduction on rental income
Additional Tax Saving Options
Section 80CCD – NPS Contributions
- 80CCD(1): ₹1.5 लाख (within 80C limit)
- 80CCD(1B): Extra ₹50,000 over 80C limit
- 80CCD(2): Employer contribution (up to 14% of salary for Central Govt employees)
Section 80TTA/80TTB
- 80TTA: ₹10,000 on savings interest (below 60 years)
- 80TTB: ₹50,000 on interest income (senior citizens)
Section 80G – Charitable Donations
- 50% या 100% deduction approved institutions को donations पर
Smart Legally Save Taxes Planning Strategies for FY 2025-26
Income Up to ₹12 Lakh
Recommendation: New Tax Regime
- Effectively zero tax due to enhanced rebate
- Standard deduction ₹75,000 provides extra cushion
- No investment pressure
Income ₹12-20 Lakh
Decision Matrix:
| Total Deductions | Better Regime | Tax Saving Strategy |
|---|---|---|
| Below ₹1.75 lakh | New Regime | Simple filing |
| ₹1.75-4.5 lakh | Compare Both | Calculate & decide |
| Above ₹4.5 lakh | Old Regime | Maximize deductions |
Income Above ₹24 Lakh
Recommendation: Usually Old Regime
- Maximum utilization of all deductions
- Higher absolute savings despite higher tax rates
- HRA exemption becomes very valuable
Year-End Tax Planning Checklist
By December 31, 2025
- Calculate projected income and tax liability
- Compare tax under both regimes using calculator
- Complete Section 80C investments (₹1.5 lakh limit)
- Pay health insurance premiums for FY 2026-27
- Schedule preventive health checkups (₹5,000 deduction)
By March 31, 2026
- Submit all investment proofs to employer
- File Form 10-IEA if business income and opting for old regime
- Pay final installment of advance tax if applicable
- Complete home loan interest payments
- Make charitable donations for 80G benefits
Updated Comparison: Which Regime to Choose?
Example Calculation (₹15 Lakh Income)
New Regime:
- Tax: ₹1,05,000 (before rebate)
- Standard Deduction: ₹75,000
- Final Tax: ~₹62,500
Old Regime (High Deductions):
- Gross Income: ₹15,00,000
- Standard Deduction: ₹50,000
- Section 80C: ₹1,50,000
- Section 80D: ₹25,000
- HRA: ₹1,20,000
- Taxable Income: ₹11,55,000
- Final Tax: ~₹55,500
Result: Old regime बेहter if you have substantial deductions
Common Mistakes to Avoid in FY 2025-26
Investment Timing
- March में last-minute investment से बचें
- Systematic investment throughout year करें
Regime Selection
- Default new regime accept न करें without calculation
- Form 10-IEA filing भूलने से old regime के benefits miss हो सकते हैं
Documentation
- Digital receipts और certificates properly maintain करें
- Employer को timely proofs submit करें
Over-Investment
- Section 80C की ₹1.5 लाख limit को exceed न करें
- Tax saving के लिए unsuitable products न खरीदें
FAQs
Q1: FY 2025-26 में कौन सी tax regime default है?
New tax regime default है। Old regime choose करने के लिए actively opt-out करना होगा।
Q2: Section 80C limit FY 2025-26 में कितनी है?
₹1.5 लाख ही है, Budget 2025 में कोई बढ़ोतरी नहीं हुई।
Q3: क्या हर साल tax regime change कर सकते हैं?
हाँ, salaried individuals हर साल ITR filing के time change कर सकते हैं।
Q4: New regime में HRA benefit मिलता है?
नहीं, HRA exemption केवल old regime में available है।
Q5: ₹12 लाख income पर new regime में tax कितना है?
Enhanced rebate के कारण effectively zero tax (special rates वाली income को छोड़कर)।
FY 2025–26 में smart tax planning के लिए अपनी income level, available deductions और financial goals को consider करके सही tax regime choose करें। Professional tax advisor से consultation लेना complex cases में beneficial हो सकता है।