new-tax-regime-complete-deductions-allowances

new-tax-regime-complete-deductions-allowances

new-tax-regime-complete-deductions-allowances

New Tax Regime — Complete Deductions & Allowances Guide

For Salaried Employees | FY 2025–26

“New Regime mein koi deduction nahi milti” ye ek myth hai! 

New Tax Regime mein kai deductions, exemptions aur allowances abhi bhi legally available hain. Isliye apni salary slip aur Form 16 ko is list ke saath compare karein — ho sakta hai aap kuch tax benefits miss kar rahe hon. 

1. New Regime mein Available Deductions

Standard Deduction — ?75,000

Section 16(ia)
Har salaried employee ke liye available hai.

Employer’s NPS Contribution

Section 80CCD(2)
Employer dwara NPS mein kiya gaya contribution salary (Basic + DA) ke 14% tak deduction ke liye eligible ho sakta hai, applicable conditions ke subject to.

Apni salary structure mein employer NPS contribution zaroor check karein.

Family Pension Deduction

Section 57(iia)
Family pension receive karne wale taxpayers ke liye prescribed limit ke according deduction available hai.

Agniveer Corpus Fund Contribution

Section 80CCH
Agnipath Scheme ke eligible members ke qualifying contribution par deduction available hai.

2. Retirement & Special Exemption bhi Bhi Available

Kuch important exemptions New Regime mein bhi continue rehti hain.

Gratuity

Section 10(10)
Eligible employees ke liye prescribed conditions aur limits ke subject to exemption available hai.

Leave Encashment

Section 10(10AA)
Retirement ke time eligible employees ko prescribed limit tak exemption mil sakti hai.

VRS Compensation

Section 10(10C)
Voluntary Retirement Scheme ke under eligible compensation par prescribed conditions ke according exemption available ho sakti hai.

Scholarship

Section 10(16)
Education ke liye received qualifying scholarship generally exempt hoti hai.

3. New Regime mein Kuch Allowances Bhi Available Hain

Conveyance Allowance

Section 10(14) read with Rule 2BB

Official duty ke liye kiye gaye actual travel expenses ke liye applicable exemption available ho sakti hai.

Travel / Tour / Transfer Allowance

Section 10(14) read with Rule 2BB

Official tour ya transfer ke dauran eligible expenses ke liye exemption available ho sakti hai.

Daily Allowance

Section 10(14) read with Rule 2BB

Official tour ke dauran incurred eligible daily expenses ke liye applicable exemption mil sakti hai.

Transport Allowance — Eligible Divyang Employees

Rule 2BB

Specified disability wale eligible employees ko prescribed conditions ke according transport allowance benefit available ho sakta hai.

4. Tax-Free / Nil-Valued Perquisites — Inhe Bhi Check Karein 

Employer-Provided Laptop / Computer

Rule 3(7)(vii)

Employer dwara official use ke liye provided laptop/computer ka tax treatment prescribed rules ke according hota hai.

Employer-Provided Telephone / Mobile

Rule 3(7)(ix)

Employer-provided telephone/mobile facility ka tax treatment prescribed conditions ke according hota hai.

Isliye apni CTC breakup aur Form 16 mein in components ko bhi check karein.

5. New Regime mein Kya Available Nahi Hai?

Yahan sabse zyada confusion hota hai.

HRA

House Rent Allowance exemption generally New Regime mein available nahi hai.

LTA / LTC Exemption

Old Regime ki tarah normal LTA exemption New Regime mein available nahi hai.

Section 80C

PPF, ELSS, LIC, tuition fees etc. ke liye normal Section 80C deduction New Regime mein available nahi hai.

Section 80D

Health insurance premium ki normal deduction New Regime mein available nahi hai.

Self-Occupied Home Loan Interest

Self-occupied house property ke liye Section 24(b) interest deduction generally New Regime mein available nahi hai.

Meal Vouchers

New Regime mein meal voucher exemption ka treatment restricted hai. Isliye ise Old Regime benefit samajhkar claim nahi karna chahiye.

Books / Uniform / Research Allowance

In allowances ki normal exemptions New Regime mein available nahi hain, subject to specific statutory conditions.

Medical Reimbursement

?15,000 ka purana separate medical reimbursement benefit ab applicable nahi hai. Isse alag se claim nahi kiya ja sakta.

Work From Home Reimbursement

WFH reimbursement ke liye koi general specific exemption provision nahi hai. Iska tax treatment actual nature aur circumstances par depend karega.

Action Step

Ab apni Salary Slip + Form 16 + CTC Breakup nikaliye.

Check karein:

  • Employer NPS contribution hai?
  • Gratuity / eligible retirement benefit applicable hai?
  • Official travel / conveyance allowance hai?
  • Employer-provided laptop / mobile facility hai?
  • Standard Deduction correctly consider kiya gaya hai?
  • Old Regime ki deductions ko galti se New Regime mein claim to nahi kiya gaya?

Important: Har exemption aur deduction apni specific conditions aur limits ke subject hoti hai. Sirf salary slip mein koi component dikhne se automatically tax exemption nahi milti.

Old Regime vs New Regime  Aapke Liye Kaunsa Better Hai?

Iska answer har employee ke salary, deductions, investments aur exemptions par depend karta hai.

Personalised Old vs New Tax Regime comparison ke liye humse judein.

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