दिनांक: 01-04-2020 पासून आयकर कायद्याच्या कलम 115BAC अंतर्गत आयकर दरात सवलत देऊन नवीन कर व्यवस्था लागू करण्यात आली आहे. त्यानुसार 2020-21 या आर्थिक वर्षापासून कर आकारणीच्या दोन पद्धती लागू होतील. जुन्या आयकर पद्धतीमध्ये नियमांतर्गत लागू होणारी वजावट आणि सूट आणि वित्त कायदा 2020 मध्ये निर्धारित कर दरांचा समावेश आहे. दुसरी पद्धत म्हणजे कायद्याच्या कलम 115BAC अंतर्गत आकारले जाणारे नवीन दर, काही वजावट आणि सूट वगळून.
आर्थिक वर्ष 2023-24 पासून, आयकर कायद्याच्या कलम 115BAC अंतर्गत एक उप-नियम (1A) घातला गेला आहे.ज्यानुसार कर आकारणीची नवीन पद्धत डीफॉल्ट इन्कम टॅक्स क्रेडिट असेल आणि कलम 115BAC (6) मध्ये प्राप्तिकर कायद्याची इच्छा असल्यास मिळकत भरण्याची जुनी पद्धत निवडण्याची तरतूद केली गेली आहे.आयकर अंतर्गत येणारे सर्व सरकारी कर्मचारी ज्यांना जुन्या आयकर दर पद्धतीचा पर्याय निवडायचा आहे त्यांनी त्यांच्या वेतनसंबंधी अधिकार्यांना दिनांक 20-11-2023 पर्यंत लेखी कळवावे.
3. ज्या कर्मचाऱ्यांनी कायद्याच्या कलम 115BAC अंतर्गत लागू केलेल्या नवीन आयकर दराचा पर्याय निवडला आहे त्यांना खालील वजावट आणि सूट लागू होणार नाहीत.
Professional Tax (व्यवसाय कर)
HRA (घरभाडे भत्ता)
New Tax Regime नवीन पद्धतीच्या इन्कम टॅक्स स्लॅब मध्ये फक्त स्टॅंडर्ड डिडक्शन 50 हजार इतकेच वजा करण्याची सवलत देण्यात आलेले आहे. हा तक्ता अंदाजे असून अचूक माहिती form 16 मध्ये समजेल. पण खालील तक्त्याप्रमाणे नोव्हेंबर-2०२३,डिसेंबर-2०२३ जानेवारी-2०२4,फेब्रुवारी-2०२4 या चार महिन्यांमध्ये आपल्याला तक्त्यातील बेसिक नुसार बसणारा टॅक्स ची वसुली करण्यात येणार आहे.सदर माहिती अंदाजे असून प्रत्येकाच्या वेगवगळ्या आर्थिक गुंतवणूक व इतर कारणानुसार यामध्ये बदल होऊ शकतो.
OLD TAX REGIME | |
SI.NO. | 1 |
BASIC SALARY | 30350 |
DA 38.75% | 11761 |
HRA | 2428 |
MA | 200 |
IR | 5160 |
MONTH TOTAL | 49898 |
YEAR TOTAL | 598778 |
80C+HRA+PT+STD | 204828 |
TAXABLE | 393950 |
TAX | 0 |
NEW TAX REGIME | |
TAXABLE | 548778 |
TAX | 0 |
APPROX | 0 |
OLD TAX REGIME | |
SI.NO. | 2 |
BASIC SALARY | 31100 |
DA 38.75% | 12051 |
HRA | 2488 |
MA | 200 |
IR | 5287 |
MONTH TOTAL | 51126 |
YEAR TOTAL | 613515 |
80C+HRA+PT+STD | 204888 |
TAXABLE | 408627 |
TAX | 0 |
NEW TAX REGIME | |
TAXABLE | 563515 |
TAX | 0 |
APPROX | 0 |
OLD TAX REGIME | |
SI.NO. | 3 |
BASIC SALARY | 31850 |
DA 38.75% | 12342 |
HRA | 2548 |
MA | 200 |
IR | 5415 |
MONTH TOTAL | 52354 |
YEAR TOTAL | 628253 |
80C+HRA+PT+STD | 204948 |
TAXABLE | 423305 |
TAX | 0 |
NEW TAX REGIME | |
TAXABLE | 578253 |
TAX | 0 |
APPROX | 0 |
OLD TAX REGIME | |
SI.NO. | 4 |
BASIC SALARY | 32600 |
DA 38.75% | 12633 |
HRA | 2608 |
MA | 200 |
IR | 5542 |
MONTH TOTAL | 53583 |
YEAR TOTAL | 642990 |
80C+HRA+PT+STD | 205008 |
TAXABLE | 437982 |
TAX | 0 |
NEW TAX REGIME | |
TAXABLE | 592990 |
TAX | 0 |
APPROX | 0 |
OLD TAX REGIME | |
SI.NO. | 5 |
BASIC SALARY | 33450 |
DA 38.75% | 12962 |
HRA | 2676 |
MA | 200 |
IR | 5687 |
MONTH TOTAL | 54974 |
YEAR TOTAL | 659693 |
80C+HRA+PT+STD | 205076 |
TAXABLE | 454617 |
TAX | 0 |
NEW TAX REGIME | |
TAXABLE | 609693 |
TAX | 0 |
APPROX | 0 |
OLD TAX REGIME | |
SI.NO. | 6 |
BASIC SALARY | 34300 |
DA 38.75% | 13291 |
HRA | 2744 |
MA | 200 |
IR | 5831 |
MONTH TOTAL | 56366 |
YEAR TOTAL | 676395 |
80C+HRA+PT+STD | 205144 |
TAXABLE | 471251 |
TAX | 0 |
NEW TAX REGIME | |
TAXABLE | 626395 |
TAX | 0 |
APPROX | 0 |
OLD TAX REGIME | |
SI.NO. | 7 |
BASIC SALARY | 35150 |
DA 38.75% | 13621 |
HRA | 2812 |
MA | 200 |
IR | 5976 |
MONTH TOTAL | 57758 |
YEAR TOTAL | 693098 |
80C+HRA+PT+STD | 205212 |
TAXABLE | 487886 |
TAX | 0 |
NEW TAX REGIME | |
TAXABLE | 643098 |
TAX | 0 |
APPROX | 0 |
OLD TAX REGIME | |
SI.NO. | 8 |
BASIC SALARY | 36000 |
DA 38.75% | 13950 |
HRA | 2880 |
MA | 200 |
IR | 6120 |
MONTH TOTAL | 59150 |
YEAR TOTAL | 709800 |
80C+HRA+PT+STD | 205280 |
TAXABLE | 504520 |
TAX | 13404 |
NEW TAX REGIME | |
TAXABLE | 659800 |
TAX | 0 |
APPROX | 0 |
OLD TAX REGIME | |
SI.NO. | 9 |
BASIC SALARY | 36950 |
DA 38.75% | 14318 |
HRA | 2956 |
MA | 200 |
IR | 6282 |
MONTH TOTAL | 60706 |
YEAR TOTAL | 728468 |
80C+HRA+PT+STD | 205356 |
TAXABLE | 523112 |
TAX | 17122 |
NEW TAX REGIME | |
TAXABLE | 678468 |
TAX | 0 |
APPROX | 0 |
OLD TAX REGIME | |
SI.NO. | 10 |
BASIC SALARY | 37900 |
DA 38.75% | 14686 |
HRA | 3032 |
MA | 200 |
IR | 6443 |
MONTH TOTAL | 62261 |
YEAR TOTAL | 747135 |
80C+HRA+PT+STD | 205432 |
TAXABLE | 541703 |
TAX | 20841 |
NEW TAX REGIME | |
TAXABLE | 697135 |
TAX | 0 |
APPROX | 0 |
OLD TAX REGIME | |
SI.NO. | 11 |
BASIC SALARY | 38850 |
DA 38.75% | 15054 |
HRA | 3108 |
MA | 200 |
IR | 6605 |
MONTH TOTAL | 63817 |
YEAR TOTAL | 765803 |
80C+HRA+PT+STD | 205508 |
TAXABLE | 560295 |
TAX | 24559 |
NEW TAX REGIME | |
TAXABLE | 715803 |
TAX | 26580 |
APPROX | 6645 |
OLD TAX REGIME | |
SI.NO. | 12 |
BASIC SALARY | 39800 |
DA 38.75% | 15423 |
HRA | 3184 |
MA | 200 |
IR | 6766 |
MONTH TOTAL | 65373 |
YEAR TOTAL | 784470 |
80C+HRA+PT+STD | 205584 |
TAXABLE | 578886 |
TAX | 28277 |
NEW TAX REGIME | |
TAXABLE | 734470 |
TAX | 28447 |
APPROX | 7112 |
OLD TAX REGIME | |
SI.NO. | 13 |
BASIC SALARY | 40900 |
DA 38.75% | 15849 |
HRA | 3272 |
MA | 200 |
IR | 6953 |
MONTH TOTAL | 67174 |
YEAR TOTAL | 806085 |
80C+HRA+PT+STD | 205672 |
TAXABLE | 600413 |
TAX | 32583 |
NEW TAX REGIME | |
TAXABLE | 756085 |
TAX | 30609 |
APPROX | 7652 |
OLD TAX REGIME | |
SI.NO. | 14 |
BASIC SALARY | 42000 |
DA 38.75% | 16275 |
HRA | 3360 |
MA | 200 |
IR | 7140 |
MONTH TOTAL | 68975 |
YEAR TOTAL | 827700 |
80C+HRA+PT+STD | 205760 |
TAXABLE | 621940 |
TAX | 36888 |
NEW TAX REGIME | |
TAXABLE | 777700 |
TAX | 32770 |
APPROX | 8193 |
OLD TAX REGIME | |
SI.NO. | 15 |
BASIC SALARY | 43100 |
DA 38.75% | 16701 |
HRA | 3448 |
MA | 200 |
IR | 7327 |
MONTH TOTAL | 70776 |
YEAR TOTAL | 849315 |
80C+HRA+PT+STD | 205848 |
TAXABLE | 643467 |
TAX | 41193 |
NEW TAX REGIME | |
TAXABLE | 799315 |
TAX | 34932 |
APPROX | 8733 |
OLD TAX REGIME | |
SI.NO. | 16 |
BASIC SALARY | 44200 |
DA 38.75% | 17128 |
HRA | 3536 |
MA | 200 |
IR | 7514 |
MONTH TOTAL | 72578 |
YEAR TOTAL | 870930 |
80C+HRA+PT+STD | 205936 |
TAXABLE | 664994 |
TAX | 45499 |
NEW TAX REGIME | |
TAXABLE | 820930 |
TAX | 37093 |
APPROX | 9273 |
OLD TAX REGIME | |
SI.NO. | 17 |
BASIC SALARY | 45300 |
DA 38.75% | 17554 |
HRA | 3624 |
MA | 200 |
IR | 7701 |
MONTH TOTAL | 74379 |
YEAR TOTAL | 892545 |
80C+HRA+PT+STD | 206024 |
TAXABLE | 686521 |
TAX | 49804 |
NEW TAX REGIME | |
TAXABLE | 842545 |
TAX | 39255 |
APPROX | 9814 |
OLD TAX REGIME | |
SI.NO. | 18 |
BASIC SALARY | 46400 |
DA 38.75% | 17980 |
HRA | 3712 |
MA | 200 |
IR | 7888 |
MONTH TOTAL | 76180 |
YEAR TOTAL | 914160 |
80C+HRA+PT+STD | 206112 |
TAXABLE | 708048 |
TAX | 54110 |
NEW TAX REGIME | |
TAXABLE | 864160 |
TAX | 41416 |
APPROX | 10354 |
OLD TAX REGIME | |
SI.NO. | 19 |
BASIC SALARY | 47650 |
DA 38.75% | 18464 |
HRA | 3812 |
MA | 200 |
IR | 8101 |
MONTH TOTAL | 78227 |
YEAR TOTAL | 938723 |
80C+HRA+PT+STD | 206212 |
TAXABLE | 732511 |
TAX | 59002 |
NEW TAX REGIME | |
TAXABLE | 888723 |
TAX | 43872 |
APPROX | 10968 |
OLD TAX REGIME | |
SI.NO. | 20 |
BASIC SALARY | 48900 |
DA 38.75% | 18949 |
HRA | 3912 |
MA | 200 |
IR | 8313 |
MONTH TOTAL | 80274 |
YEAR TOTAL | 963285 |
80C+HRA+PT+STD | 206312 |
TAXABLE | 756973 |
TAX | 63895 |
NEW TAX REGIME | |
TAXABLE | 913285 |
TAX | 46993 |
APPROX | 11748 |
OLD TAX REGIME | |
SI.NO. | 21 |
BASIC SALARY | 50150 |
DA 38.75% | 19433 |
HRA | 4012 |
MA | 200 |
IR | 8526 |
MONTH TOTAL | 82321 |
YEAR TOTAL | 987848 |
80C+HRA+PT+STD | 206412 |
TAXABLE | 781436 |
TAX | 68787 |
NEW TAX REGIME | |
TAXABLE | 937848 |
TAX | 50677 |
APPROX | 12669 |
OLD TAX REGIME | |
SI.NO. | 22 |
BASIC SALARY | 51400 |
DA 38.75% | 19918 |
HRA | 4112 |
MA | 200 |
IR | 8738 |
MONTH TOTAL | 84368 |
YEAR TOTAL | 1012410 |
80C+HRA+PT+STD | 206512 |
TAXABLE | 805898 |
TAX | 73680 |
NEW TAX REGIME | |
TAXABLE | 962410 |
TAX | 54362 |
APPROX | 13590 |
OLD TAX REGIME | |
SI.NO. | 23 |
BASIC SALARY | 52650 |
DA 38.75% | 20402 |
HRA | 4212 |
MA | 200 |
IR | 8951 |
MONTH TOTAL | 86414 |
YEAR TOTAL | 1036973 |
80C+HRA+PT+STD | 206612 |
TAXABLE | 830361 |
TAX | 78572 |
NEW TAX REGIME | |
TAXABLE | 986973 |
TAX | 58046 |
APPROX | 14511 |
OLD TAX REGIME | |
SI.NO. | 24 |
BASIC SALARY | 53900 |
DA 38.75% | 20886 |
HRA | 4312 |
MA | 200 |
IR | 9163 |
MONTH TOTAL | 88461 |
YEAR TOTAL | 1061535 |
80C+HRA+PT+STD | 206712 |
TAXABLE | 854823 |
TAX | 83465 |
NEW TAX REGIME | |
TAXABLE | 1011535 |
TAX | 61730 |
APPROX | 15433 |
OLD TAX REGIME | |
SI.NO. | 25 |
BASIC SALARY | 55350 |
DA 38.75% | 21448 |
HRA | 4428 |
MA | 200 |
IR | 9410 |
MONTH TOTAL | 90836 |
YEAR TOTAL | 1090028 |
80C+HRA+PT+STD | 206828 |
TAXABLE | 883200 |
TAX | 89140 |
NEW TAX REGIME | |
TAXABLE | 1040028 |
TAX | 66004 |
APPROX | 16501 |
OLD TAX REGIME | |
SI.NO. | 26 |
BASIC SALARY | 56800 |
DA 38.75% | 22010 |
HRA | 4544 |
MA | 200 |
IR | 9656 |
MONTH TOTAL | 93210 |
YEAR TOTAL | 1118520 |
80C+HRA+PT+STD | 206944 |
TAXABLE | 911576 |
TAX | 94815 |
NEW TAX REGIME | |
TAXABLE | 1068520 |
TAX | 70278 |
APPROX | 17570 |
OLD TAX REGIME | |
SI.NO. | 27 |
BASIC SALARY | 58250 |
DA 38.75% | 22572 |
HRA | 4660 |
MA | 200 |
IR | 9903 |
MONTH TOTAL | 95584 |
YEAR TOTAL | 1147013 |
80C+HRA+PT+STD | 207060 |
TAXABLE | 939953 |
TAX | 100491 |
NEW TAX REGIME | |
TAXABLE | 1097013 |
TAX | 74552 |
APPROX | 18638 |
OLD TAX REGIME | |
SI.NO. | 28 |
BASIC SALARY | 59700 |
DA 38.75% | 23134 |
HRA | 4776 |
MA | 200 |
IR | 10149 |
MONTH TOTAL | 97959 |
YEAR TOTAL | 1175505 |
80C+HRA+PT+STD | 207176 |
TAXABLE | 968329 |
TAX | 106166 |
NEW TAX REGIME | |
TAXABLE | 1125505 |
TAX | 78826 |
APPROX | 19706 |
OLD TAX REGIME | |
SI.NO. | 29 |
BASIC SALARY | 61150 |
DA 38.75% | 23696 |
HRA | 4892 |
MA | 200 |
IR | 10396 |
MONTH TOTAL | 100333 |
YEAR TOTAL | 1203998 |
80C+HRA+PT+STD | 207292 |
TAXABLE | 996706 |
TAX | 111841 |
NEW TAX REGIME | |
TAXABLE | 1153998 |
TAX | 83100 |
APPROX | 20775 |
OLD TAX REGIME | |
SI.NO. | 30 |
BASIC SALARY | 62600 |
DA 38.75% | 24258 |
HRA | 5008 |
MA | 200 |
IR | 10642 |
MONTH TOTAL | 102708 |
YEAR TOTAL | 1232490 |
80C+HRA+PT+STD | 207408 |
TAXABLE | 1025082 |
TAX | 120025 |
NEW TAX REGIME | |
TAXABLE | 1182490 |
TAX | 87374 |
APPROX | 21843 |
OLD TAX REGIME | |
SI.NO. | 31 |
BASIC SALARY | 64050 |
DA 38.75% | 24819 |
HRA | 5124 |
MA | 200 |
IR | 10889 |
MONTH TOTAL | 105082 |
YEAR TOTAL | 1260983 |
80C+HRA+PT+STD | 297524 |
TAXABLE | 1053459 |
TAX | 128538 |
NEW TAX REGIME | |
TAXABLE | 1210983 |
TAX | 92197 |
APPROX | 23049 |
OLD TAX REGIME | |
SI.NO. | 32 |
BASIC SALARY | 65500 |
DA 38.75% | 25381 |
HRA | 5240 |
MA | 200 |
IR | 11135 |
MONTH TOTAL | 107456 |
YEAR TOTAL | 1289475 |
80C+HRA+PT+STD | 207640 |
TAXABLE | 1081835 |
TAX | 137051 |
NEW TAX REGIME | |
TAXABLE | 1239475 |
TAX | 97895 |
APPROX | 24474 |
OLD TAX REGIME | |
SI.NO. | 33 |
BASIC SALARY | 83900 |
DA 38.75% | 32511 |
HRA | 6712 |
MA | 0 |
IR | 14263 |
MONTH TOTAL | 137386 |
YEAR TOTAL | 1648635 |
80C+HRA+PT+STD | 209112 |
TAXABLE | 1439523 |
TAX | 244357 |
NEW TAX REGIME | |
TAXABLE | 1598635 |
TAX | 179591 |
APPROX | 44898 |
OLD TAX REGIME | |
SI.NO. | 34 |
BASIC SALARY | 72500 |
DA 38.75% | 28094 |
HRA | 5800 |
MA | 0 |
IR | 12325 |
MONTH TOTAL | 118719 |
YEAR TOTAL | 1424625 |
80C+HRA+PT+STD | 208200 |
TAXABLE | 1216425 |
TAX | 177428 |
NEW TAX REGIME | |
TAXABLE | 1374625 |
TAX | 124925 |
APPROX | 31231 |
OLD TAX REGIME | |
SI.NO. | 35 |
BASIC SALARY | 69200 |
DA 38.75% | 26815 |
HRA | 5536 |
MA | 0 |
IR | 11764 |
MONTH TOTAL | 113315 |
YEAR TOTAL | 1359780 |
80C+HRA+PT+STD | 207936 |
TAXABLE | 1151844 |
TAX | 158053 |
NEW TAX REGIME | |
TAXABLE | 1309780 |
TAX | 111956 |
APPROX | 27989 |