Standard Deduction Old Regime and New Regime

Stqndard deduction old regime and new regime are not applicable now

Elaborate nature of assesse.

  @ Sabyasachi sir 

Individuals while computing taxable Salary Income/Calculating TDS on Salary

Standard deduction of Rs 75,000 is available under both the old and new tax regimes for salaried employees and pensioners for FY 2025-26. It was increased from Rs 50,000 to Rs 75,000 by Finance Act 2025. So the comparison between regimes starts AFTER this deduction is applied to gross salary. Under the new regime, that is the only deduction available for most salaried employees. Under the old regime, you can stack Rs 75,000 standard deduction plus 80C (up to Rs 1.5 lakh), HRA, NPS 80CCD(1B), and other deductions. If your investments and allowances under the old regime exceed roughly Rs 3.75 lakh, the old regime saves more. Otherwise, the new regime slab structure typically wins.

 For a detailed comparison with worked examples for FY 2025-26, this [Form 12BB investment declaration guide](https://taxgarden.in/blog/form-12bb-investment-declaration-guide-salaried-india) covers what declarations to submit and how regime choice affects take-home pay.