New Tax Regime Mein Kaunse Exemptions Aur Deductions Milte Hain?

New Tax Regime Ke Exemptions & Deductions – Kya Aapko Pata Hai?

ApnokaCA, Apna Bharosa

Bahut se log sochte hain ki new tax regime chunne ke baad koi bhi deduction ya exemption claim nahi kiya ja sakta. Lekin ye baat sirf aadhi sach hai. New regime deductions ko kam zaroor karta hai, par kuch important benefits abhi bhi available hain bas inke baare mein sahi jaankari kam logon ko hoti hai. Aaj is blog mein hum wahi cover karenge.

1️⃣ Official Duty / Work-Related Allowances

Employer dwara di gayi koi bhi allowance jo wholly, necessarily aur exclusively official duties ke liye hoti hai, wo exempt hoti hai  lekin sirf utni hi jitni actual expenditure hui ho.

Section: 10(14)(i) read with Rule 2BB

Limit: Koi upper limit nahi  sirf actual expenditure tak restricted

2️⃣ Transport Allowance (Specified Employees Only)

Ye allowance sirf un employees ko milta hai jinhe disability hai  jaise blind, deaf & dumb, ya orthopaedically disabled  apne residence se workplace tak commute karne ke liye.

Section: 10(14)(ii) read with Rule 2BB

Limit: ₹3,200 per month (₹38,400 per year)

3️⃣ Employer's Contribution to NPS

Employer dwara employee ke National Pension System (NPS) account mein kiya gaya contribution new regime mein bhi deductible rehta hai.

Section: 80CCD(2)

Limit: Salary (Basic + DA) ka 14% tak, eligible employees ke liye

📋 Other Important Benefits Available Under New Tax Regime

BenefitSection / Detail
Standard Deduction₹75,000  salaried employees aur pensioners ke liye
Family Pension Deduction₹25,000 ya family pension ka 1/3rd, jo bhi kam ho
Gratuity ExemptionSection 10(10)
Leave Encashment ExemptionSection 10(10AA)
VRS ExemptionSection 10(10C)
Interest on Home Loan (let-out property)Section 24(b)
Agniveer Corpus Fund ContributionSection 80CCH

💡 Quick Takeaway

  • New regime = kam deductions, lekin zero nahi
  • Standard deduction aur NPS employer contribution sabse zyada log miss karte hain
  • Let-out property ka home loan interest abhi bhi claim ho sakta hai
  • Disabled employees ke liye transport allowance ka benefit alag se hai

🙋 FAQs

Q1. Kya new tax regime mein HRA claim kar sakte hain?
Nahi, HRA exemption new tax regime mein available nahi hai. Ye sirf old regime mein milta hai.
Q2. Kya self-employed logon ko bhi NPS ka benefit milta hai new regime mein?
Section 80CCD(2) sirf employer contribution ke liye hai, jo salaried employees ke liye applicable hai. Self-employed persons ke liye separate provisions hain, jinke liye apne CA se consult karna better rahega.
Q3. Standard deduction kis-kis ko milti hai?
₹75,000 ki standard deduction har salaried individual aur pensioner ko milti hai, chahe wo new regime mein ho  koi separate application ki zaroorat nahi hoti, ye automatically apply hota hai.
Q4. Home loan interest kis case mein claim ho sakta hai new regime mein?
Sirf let-out (rented) property ke liye Section 24(b) ke under interest claim allowed hai. Self-occupied property ka interest new regime mein claim nahi hota.
Q5. Agniveer Corpus Fund contribution kya hai?
Ye Agniveer scheme ke tahat employee aur government dono ke contribution par Section 80CCH ke under deduction milta hai, jo new regime mein bhi valid hai.

Confuse ho rahe hain ki old ya new regime aapke liye better hai?

Apno Ka CA™ team se judiye  sahi advice, sahi samay par. "Har Taxpayer Ka Apna CA"
Disclaimer: Ye blog general awareness ke liye hai. Apni specific tax situation ke liye qualified CA ya tax advisor se consult karein.