Budget 2024: New tax regime updates with revised slabs, higher deduction

By Nandini Das

CNBC-TV18.com

Published July 23, 2024

Finance Minister Nirmala Sitharaman added changes to the new income tax regime on July 23, 2024. Lets take a look  into the revised tax slabs:

The lowest income tax slab has been raised to ₹3 lakh, previously ₹2.5 lakh. Individuals earning up to ₹3 lakh are now exempt from income tax.

New Tax Threshold

Income from ₹3 lakh to ₹7 lakh will be taxed at 5%, from ₹7 lakh to ₹10 lakh at 10%, from ₹10 lakh to ₹12 lakh at 15%, and from ₹12 lakh to ₹15 lakh at 20%.

Tax Slabs

The standard deduction has been increased to ₹75,000 from ₹50,000, lowering taxable income and overall tax burden for many taxpayers.

 Enhanced Deduction

Tax rates under the old regime remain unchanged, with 5% tax for income between ₹2.5-5 lakh, 20% for ₹5-10 lakh, and 30% for incomes exceeding ₹10 lakh.

 Old Regime Rates

Individuals earning up to ₹5 lakh under the old regime can claim a rebate of ₹12,500, effectively reducing their tax liability.

 Tax Rebate for Low Earners

Those earning between ₹5 lakh and ₹10 lakh will face a 20% tax rate under the old regime, while incomes exceeding ₹10 lakh are taxed at 30%.

Income Bracket Benefits

The new tax regime adjustments aim to attract more taxpayers to the revised system, offering better relief and simplified tax calculations.

Budget 2024 Focus