Current Affairs For India & Rajasthan | Notes for Govt Job Exams

नई कर व्यवस्था और पुरानी कर व्यवस्था की प्रयोज्यता के संबंध में स्पष्टीकरण

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संज्ञान में आया है कि कुछ सोशल मीडिया प्लेटफॉर्म पर नई कर व्यवस्था से जुड़ी भ्रामक सूचनाएं फैलाई जा रही हैं। इसलिए यह स्पष्ट किया जाता है कि धारा 115बीएसी(1ए) के तहत नई व्यवस्था वित्त अधिनियम 2023 में पेश की गई थी जो मौजूदा पुरानी व्यवस्था (छूट के बिना) की तुलना में इस प्रकार थी।

New Regime 115BAC (1A) introduced for FY 2023-24 Existing old Regime
  0-3 lacs 0% 0-2.5  lacs 0%
  3-6 lacs 5% 2.5 -5 lacs 5%
  6-9 lacs 10% 5-10 lacs 20%
  9-12 lacs 15% Above 10 lacs 30%
  12-15 lacs 20%    
  Above 15 lacs 30%    

This regime is applicable for persons other than companies and firms, as a default regime from the financial year 2023-24 and the assessment year corresponding to this is AY 2024-25.

Under the new tax regime, the tax rates are significantly lower, though the benefit of various exemptions and deductions (other than standard deduction of Rs. 50,000 from salary and Rs. 15,000 from family pension) is not available, as in the old regime.

Although, new tax regime is the default tax regime, tax payers can choose the tax regime that they think is beneficial to them. The option for opting out from the new tax regime is available till filing of return for the AY 2024-25. Eligible persons without any business income will have the option to choose the regime for each financial year. So, they can choose new tax regime in one financial year and old tax regime in another year and vice versa.

There is no new change which is coming in from 01.04.2024.


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