How this comparison works
The old regime subtracts the eligible deductions you select and a ₹50,000 salary standard deduction. The new regime uses a ₹75,000 salary standard deduction. Both results include applicable rebate, marginal relief, surcharge and 4% cess. A deduction only reduces tax where the applicable rules and your income make it useful.
Enter eligible deductions
Section 80C is capped at ₹1.5 lakh; additional personal NPS contributions under 80CCD(1B) at ₹50,000; eligible self-occupied home-loan interest at ₹2 lakh; and eligible savings-account interest under 80TTA at ₹10,000. Enter only eligible health-insurance deductions under 80D: for the under-60 taxpayer model here, the combined cap is ₹75,000 including senior-citizen parents. Education-loan interest under 80E is subject to its eligibility and time-limit rules. These personal deductions are modeled only under the old regime.
HRA for FY 2025–26
The exempt amount is the least of actual HRA received, rent paid minus 10% of eligible salary, and 50% of eligible salary for Delhi, Mumbai, Kolkata or Chennai (40% elsewhere). It cannot be negative. For monthly eligible salary ₹50,000, rent ₹20,000 and HRA received ₹25,000, exemption is ₹15,000 per month, or ₹1.8 lakh annually. The helper needs actual HRA received; rent alone is insufficient.
Income Tax Department: rates and eligible deductions. This page models FY 2025–26; rules for another tax year may differ.