7 Tax Benefits Still Available Under the New Tax Regime | ApnoKaCA
ApnoKaCA · Tax Insights

7 Tax Benefits Still Available Under the New Tax Regime

Section 115BAC  Applicable from AY 2026–27 / FY 2025–26 onwards
New Regime ⋅ Deductions ⋅ AY 2026-27
Naya tax regime simple slab rates aur lower tax structure ke liye jaana jaata hai, lekin ek common myth hai ki ismein koi deduction milta hi nahi. Reality thodi different hai — kuch important exemptions aur deductions ab bhi available hain. Apna CA, Apna Bharosa ke saath samjhiye ye 7 benefits jo aap new regime mein bhi claim kar sakte hain. 📊

1Standard Deduction  ₹75,000

📖 Section 16(ia)

Salaried employees aur pensioners ke liye ye deduction automatically available hai. Section 87A ke enhanced rebate ke saath combine karein, toh ₹12 lakh tak total income wale resident individuals ₹60,000 tak ka rebate claim kar sakte hain, subject to applicable conditions.

Iska matlab — approximately ₹12.75 lakh tak ki salary income effectively tax-free ho sakti hai, applicable conditions ke saath. ✅

2Employer's Contribution to NPS Up to 14% of Salary

📖 Section 80CCD(2)

Employer ke dwara employee ke NPS account mein kiya gaya contribution deduction ke liye eligible hai. New regime mein ye limit Basic + DA ka 14% hai chahe employer Central/State Government ho, PSU ho, ya private-sector company.

3Allowances for Official Duties

📖 Section 10(14)(i)

Kuch allowances jo official duties ke liye wholly, necessarily aur exclusively incur hote hain — jaise travel, conveyance, daily allowance aur uniform allowance actually spent amount tak exempt rehte hain, prescribed conditions ke saath.

4Transport Allowance for Specified Differently-Abled Employees  ₹3,200/Month

📖 Section 10(14)(ii)

Blind, deaf and mute, ya orthopaedically handicapped eligible employees ko residence se place of work commute karne ke liye ye allowance milta hai, applicable conditions ke saath.

5Family Pension Deduction Up to ₹25,000

📖 Section 57(iia)

Family pension receive karne walon ke liye, one-third of family pension ya ₹25,000 — jo bhi lower ho — new regime mein bhi deduction ke roop mein available hai.

6Interest on Home Loan Let-Out Property

📖 Section 24(b)

Let-out house property ke liye liya gaya loan ka interest, "House Property" head ke income se deduct kiya ja sakta hai.

⚠️ Important: New regime mein House Property head ke under koi bhi loss, kisi aur head ke income se set off nahi kiya ja sakta. Ye loss carry forward zaroor ho sakta hai — sirf future house-property income ke against, aur wo bhi eight-assessment-year limit ke andar, applicable provisions ke subject.

7Retirement Benefits and Other Deductions/Exemptions

Kuch retirement-related receipts ab bhi exemption enjoy karte hain:

📌 Section 10(10) — Gratuity
📌 Section 10(10AA) — Leave Encashment
📌 Section 10(10C) — Voluntary Retirement Scheme (VRS)

Ye sab applicable monetary limits aur conditions ke subject rehte hain. Iske alawa, new regime mein ye benefits bhi available hain:

📌 Section 80CCH — Contribution to Agniveer Corpus Fund
📌 Section 80JJAA — Deduction for employment of new employees, eligibility conditions ke subject

⚠️ Important Clarification

Agar kahin ye padha ho ki new regime mein house-property loss "₹2 lakh tak capped" hai — ye galat hai. ₹2 lakh ki inter-head set-off restriction sirf old tax regime mein applicable hoti hai. New tax regime mein, house-property loss ka inter-head set-off completely disallowed hai — koi cap nahi, seedha not allowed.

📊 Final Takeaway

New tax regime ka matlab "zero deductions" nahi hai kayi important benefits ab bhi claim kiye ja sakte hain. Apni income profile, deductions aur exemptions ko dhyan se evaluate karke hi decide karein ki old ya new regime, aapke liye zyada beneficial hai.

Frequently Asked Questions

Q1. Kya new tax regime mein standard deduction milta hai?

Haan, salaried employees aur pensioners ko Section 16(ia) ke under ₹75,000 ka standard deduction new regime mein bhi milta hai.

Q2. New regime mein house property ka loss kaise treat hota hai?

Let-out property ka interest deduction allowed hai, lekin agar loss ho jaaye, toh wo kisi aur income head se set off nahi ho sakta — sirf future house-property income ke against carry forward ho sakta hai, subject to eight-year limit.

Q3. Kya ₹2 lakh ki loss set-off limit new regime mein bhi apply hoti hai?

Nahi. Ye ₹2 lakh limit sirf old regime mein applicable hai. New regime mein inter-head set-off completely disallowed hai.

Q4. Kya employer ka NPS contribution new regime mein deductible hai?

Haan, Section 80CCD(2) ke under, employer ka NPS contribution salary (Basic + DA) ke 14% tak deductible hai.

Q5. Salary income ka kitna hissa effectively tax-free ho sakta hai?

Standard deduction aur enhanced Section 87A rebate ko combine karke, approximately ₹12.75 lakh tak ki salary income effectively tax-free ho sakti hai, applicable conditions ke saath.