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Income tax · both regimes

Standard deduction is a salary row

This page is the standard-deduction row in the filing table for AY 2026-27. The office is at 515 Trichy Road, Singanallur.

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Quick answer

This page is the standard deduction. The rebate stays on the section 87A page. Employer NPS stays on the section 80CCD(2) page. Do not send the income-tax password in chat. Call +91 94454 38387.

What the filing table states

On the new regime, the standard deduction is ₹75,000 for salaried people and pensioners. On the old regime the cell is ₹50,000. The new regime is the default under section 115BAC. You choose before the return is filed.

The income tax calculator states the same two figures for an AY 2026-27 estimate: ₹75,000 on the new regime and ₹50,000 on the old regime. Confirm the year in force before you file. The salary figures are read with Form 16.

What it is not

The section 87A page uses the ₹75,000 figure. The rebate limits stay on that page. The basic exemption is a different row on the income-tax filing page. This page does not state that row, and it does not state the slab bands. The slabs page explains the choice.

Before the return is filed

  1. Send Form 16, and say which regime you want compared.
  2. The desk says whether the standard deduction fits.
  3. You choose before the return is filed, and you approve the draft. Filing stays on the income-tax filing page.
  4. You complete e-verification yourself. That step is on the e-verification page.

After the return is filed, e-verify within 30 days. The return is quoted before it is filed. The first discussion is free. A salary return that stays inside ITR-1 is on the ITR-1 page.

Common questions

Is the standard deduction the same on both regimes?

No. The filing table states ₹75,000 on the new regime for salaried people and pensioners, and ₹50,000 on the old regime.

Does the old-regime cell name salaried people?

No. That cell states ₹50,000. The words for salaried people and pensioners are on the new-regime cell.

Is this the section 87A rebate?

No. The section 87A page uses the ₹75,000 figure. The rebate limits stay on that page.

Related pages

Section 87AThe rebate, not this row Income tax filingThe table this page uses CalculatorAn estimate ITR-1The salary return

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