Birla Financial & Consultancy Services

Income Tax Slab for AY 2025-26 (New Tax Regime)

यदि Income 7,00,000 रुपये तक है तो New Tax Regime मे 87A छूट भी उपलब्ध है।

The Budget 2024 has proposed to cut the rate of TDS to 2 per cent from 5 per cent earlier for rents paid in excess of Rs 50,000 by an individual or Hindu undivided family (HUF), for a month or part thereof.
This change becomes effective from October 1, 2024.

Budget 2024 For Manufacturing & Service Sector :-

Budget 2024 For Employment & Skilling :-

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Budget 2024 Direct Tax Updates ;-

क्याआप जानते हैं कि 80CCD(1b) NPS में किए गए Contribution के लिए 50,000 रुपये तक की additional deduction प्रदान करता है। Section 80CCD(1b) के तहत 50,000/- रुपये की additional deduction Section 80CCD(1) के तहत 1.50 लाख रुपये की deduction के लाभ के अलावा उपलब्ध है।

Eligibility Criteria for Investing Under Section 80 CCD(1B):-

1.Resident individuals and NRIs can invest in the National Pension Scheme.

2. The age of the investor should be between 18 and 70 years.

3.In the case of NRIs, however, if the NRI’s citizenship changes after the NRI has invested in the scheme, the scheme would be terminated.

क्या आप जानते हैं कि 80CCD(2) Employer's Contribution to NPS की Deduction , Old Tax Regime and New Tax Regime दोनो में उपलब्ध है|

Decuction Limit :-

1. Central Government or State Government Employer: Up to 14% of their salary (basic + DA)

2. Any other employer: Maximum deduction of 10% of salary (basic + DA)

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आइये जानते हैं ITR फ़ाइल करते समय 80C + 80CCC +80 CCD(1) मे 150000 रुपये की Deduction में क्या-क्या शामिल होता है...

80C :-

1. Life insurance Premium.
2. EPF Contribution.
3. National Saving Certificate.
4. Sukanya Samriddhi Yojana.
5. Equity Linked Saving Scheme.
6. Unit Linked Insurance plan.
7. Home loan principal repayment.
8. Tax Saver Fixed Deposit (5 Year FD)
9. Stamp duty charges.
10. Tuition fees.
11. Equity Oriented Mutual Fund etc.

80 CCC:-
Contributions made by a person towards certain pension funds offered by a life insurance policy.

80CCD(1)
Taxpayer's Contribution to NPS & Atal Pension Yojna
The maximum limit of deductions from under 80CCD(1) is capped at Rs 1.5 lakhs for a given financial year.

Deduction Limit :-

आप क्या जानते हैं कि इनकम टैक्स रिटर्न में HRA का टैक्स Deduction कैसे Calculate करते हैं??

The amount of tax deduction that can be claimed will be the least of the following:(means जो भी तीनो में से कम हो ): -

1. (Actual rent paid) – (10% of the Basic Salary +DA)
2. Actual HRA Received From Employer.
3. 50% in Metro Cities /40 % in Non Metro Cities of (Basic Salary + DA).