Old Vs New Scheme
Explore expert insights, transition guides, and compliance checklists.
ITR-4 Sugam: 6% vs 8% Rule in the New Default Tax Regime
A professional guide for retailers on navigating the ITR-4 presumptive scheme (6% vs 8% rule) under the new default tax regime. Compare the Old vs New Law to optimize your tax.
Surcharge Rates: Old vs New Tax Regime (2025 Act)
A professional guide on the key differences in income tax surcharge rates between the old Income Tax Act, 1961 and the new default regime for FY 2025-26. Understand who benefits from the 25% surcharge cap.
Direct Tax Code 2025: Guide to Salary Restructuring After HRA/LTA Abolition
A professional compliance guide on the transition from the Income Tax Act 1961 to the Direct Tax Code 2025. Analysis of salary restructuring without HRA & LTA.
Senior Citizens Tax Slabs 2025: Old Scheme vs New Default Regime
A professional guide for senior citizens on choosing between the Old Tax Scheme and the New Default Regime for FY 2025-26. Compare slabs, deductions, and calculate your tax liability.
Section 10(10D): New Tax on High-Premium Life Insurance Explained
A complete guide to the new tax rules on life insurance maturity for policies with premiums over ₹5 lakh. Understand the impact of the Finance Act 2023 on your investments.
Gratuity Tax Exemption 2025: Old vs New Regime Analysis (Sec 10)
Expert CA analysis on the gratuity tax exemption limit under Section 10(10) in the Old vs New Tax Regime. Understand the ₹20 lakh lifetime limit and choose wisely.
PPF Interest Tax-Free Status in 2025: Old vs New Regime Analysis
Expert analysis on whether PPF interest remains tax-free under the new default tax regime of 2025. Understand the loss of 80C deduction and compare regimes.
Direct Tax Code 2025 vs Old Regime: Guide for Software Developers
A detailed tax compliance guide for software developers on transitioning from the Income Tax Act 1961 to the new Direct Tax Code 2025. Compare slabs, deductions, and calculate your break-even point.
Old vs New Tax Regime 2025: A Guide to the Default Slabs (Sec 115BAC)
A professional guide for FY 2024-25 on whether to stay in the default new tax regime (Sec 115BAC) or opt-out for the old one. Covers slabs, deductions, and break-even analysis.
PPF Maturity Tax-Free Status in 2025: Old vs New Regime Analysis
Is PPF maturity still tax-free under the new tax regime? A detailed professional guide on PPF taxation, 80C deductions, and how to choose between the old and new schemes in 2025.
Old vs New Tax Regime 2025: Ultimate Guide to Choosing
A professional CA's detailed guide on the Old vs. New (Default) Tax Regime for FY 2025-26. Compare slabs, deductions, and find your break-even point to optimize your tax.
Section 44ADA: Guide to New ₹75 Lakh Limit for Professionals (2026)
Expert CA analysis of the increased presumptive tax limit under Sec 44ADA from ₹50L to ₹75L. Understand the 95% digital receipt rule, Old vs New Regime choice, and compliance for FY 2025-26.
Old vs New Tax Regime 2026: A Complete Guide for Salaried Employees
Expert analysis for FY 2025-26 on choosing between the Old and New (Default) Tax Regime. Understand slab rates, deductions, and the Rs. 25 lakh leave encashment rule.
HUF Taxation 2026: Why the Default Tax Regime is a Disadvantage for Joint Families
A professional CA's guide on HUF taxation for 2026. Learn why the default new tax regime can be a major financial drawback and understand when to opt for the old scheme.
Corporate Tax Slabs 2026: Old Rates vs New 22% Regime (Sec 115BAA)
A professional guide for corporations on transitioning from the old tax slab to the new 22% rate under Section 115BAA for FY 2025-26. Analysis includes MAT impact and break-even points.
DTC 2025: Why You Can't Set Off or Carry Forward House Property Loss
Official 2026 tax guide for homeowners. Our CA-led analysis explains the DTC 2025 change disallowing self-occupied property loss set-off and its tax impact.
HUF Tax Slabs 2026: Old vs New Regime Comparison Guide
A professional guide for HUFs on choosing between the Old and New Tax Regimes for AY 2026-27. Understand new slab rates, disallowed deductions, and break-even analysis.
Zero-Tax Income up to ₹12.75 Lakh in 2026: New Tax Regime Guide
A detailed professional guide on the new default tax regime for FY 2025-26. Understand the math behind the ₹12 lakh rebate and compare the old vs. new schemes to optimize your tax.
VPF vs PPF in New Tax Regime 2025: Which is Better?
Expert analysis of VPF vs PPF under the Direct Tax Code 2025. Compare interest rates, tax benefits, and lock-in periods in the default regime without 80C.
ELSS vs Flexi Cap Funds: Is ELSS Still Relevant in the New Tax Regime?
Expert analysis on whether to invest in ELSS or Flexi Cap funds under the new default tax regime. Understand the impact of losing the Section 80C deduction.
Surcharge Rates: Old vs New Tax Regime 2025-26 Analysis
A detailed professional guide comparing surcharge on taxable income under the Old Tax Regime (Income Tax Act 1961) and the New Default Regime for AY 2026-27. Learn who is impacted most.
PPF Maturity Tax-Free in New Tax Act 2025? A CA's Guide
Expert analysis on whether PPF maturity will remain tax-free under the new Direct Tax Code 2025. Understand the impact on 80C deductions and your investment strategy.
Direct Tax Code 2025: Marginal Relief & 37% Surcharge Drop Guide
A professional CA's guide to the Direct Tax Code 2025. Understand the new marginal relief calculation, the drop in surcharge from 37% to 25%, and compare the old vs. new tax schemes.
Section 234F Late Fee: No Waivers Under the New Tax Regime
A professional guide on the mandatory late filing fee under Section 234F. Learn why the new default tax regime offers no forgiveness or special waivers.
Old vs New Tax Regime 2026: Guide for Business Income & Opt-Out Deadline
A professional compliance guide for businesses on opting out of the new tax regime in 2026. Understand the deadline, Form 10-IEA rules, and break-even analysis.
234B Interest on Tax Shortfall: DTC 2025 vs Old Law Guide
A professional guide on calculating Section 234B interest under the new Direct Tax Code 2025 Default Regime vs the old 1961 Act, focusing on contingent debt.
Car Perquisite Tax: Old vs New Regime Rules (2025-26 Guide)
A detailed professional guide on the new car perquisite valuation rules under the Income Tax Act 2025 vs 1961. Understand the impact on your salary and tax liability.
Old vs New Tax Regime AY 2026-27: Which Saves More Tax?
A complete professional guide for FY 2025-26 comparing the Old and New Tax Regimes. Analyze tax slabs, deductions, and your break-even point to optimize your tax liability.
Old vs New Tax Regime 2026: How to Opt-Out with Form 10-IEA
A professional guide on the default New Tax Regime for FY 2025-26. Learn who must file Form 10-IEA, break-even analysis, and how to choose the old scheme.
Old vs New Tax Regime 2025: A Detailed Section-by-Section Comparison
A professional guide comparing the old Income Tax Act, 1961, and the new default tax regime for 2025. Understand slab rates, deductions, and your break-even point.
Old vs New Tax Regime: Section 44ADA Guide for Freelancers (2026 Update)
A detailed professional guide for freelancers on choosing between the old and new tax regimes with Section 44ADA for FY 2025-26. Includes analysis and calculations.
Section 234F Penalty: The Hidden Tax Risk of Late ITR Filing in 2026
Expert guide on the Section 234F late filing fee. Discover how a belated return defaults you to the New Tax Regime, potentially increasing your tax liability far beyond the ₹5,000 penalty.
Direct Tax Code 2026 vs Old Regime: A Complete Guide for Taxpayers
Expert analysis of India's new Direct Tax Code vs the old Income Tax Act for tax year 2026. Compare slabs, deductions, and find out which regime saves you more money.
44ADA Presumptive Tax: New ₹75 Lakh Limit for Professionals Explained
A Senior CA explains the new ₹75 Lakh limit for professionals under Section 44ADA in the 2025 Direct Tax Code. Compare old vs new schemes and calculate your tax savings.
Rs. 25 Lakh Leave Encashment Exemption: Old vs New Tax Regime 2025 Guide
Expert analysis on the new Rs. 25 lakh leave encashment tax exemption for private employees under the DTC 2025. Compare the Old vs New tax regime to optimize your retirement tax.
New Tax on Life Insurance: Section 10(10D) Rules Explained (2025 Update)
A complete guide by tax experts on the new taxability of high-premium life insurance maturity under Section 10(10D). Learn how the Rs. 5 lakh premium limit impacts you.
194-IB in Direct Tax Code 2025: What Individuals Need to Know
Navigate the transition of Section 194-IB on 5% TDS on rent paid by individuals and HUFs under the new Direct Tax Code 2025. Understand its continuity, compliance, and impact.
DTC 2025: No Carry Forward for Self-Occupied House Property Loss
Understand why loss from self-occupied house property can no longer be carried forward under the new Direct Tax Code 2025. Detailed CA guide on transition impact.
Sections most relevant to Old Vs New Scheme
Direct DTC 2025 mapping for the sections referenced across these guides.
Tax on income of individuals and Hindu undivided family (New Tax Regime)
→ DTC 2025: Sec 117
Deduction for LIC, PPF, EPF (Under Old Tax Regime)
→ DTC 2025: Sec 123
Deductions from Salaries
→ DTC 2025: Sec 21
Deductions from Income from House Property
→ DTC 2025: Sec 27
House Rent Allowance (HRA)
→ DTC 2025: Sec 12