Latest income tax slabs FY 2024-25: What are the new income tax slabs, rates after Budget 2024 announcements? Check full details, FAQs answered – Times of India



Latest income tax slabs FY 2024-25: Finance Minister Nirmala Sitharaman has changed the income tax slabs effective FY 2024-25 under the new income tax regime as announced in Budget 2024. The standard deduction under the new income tax regime has also been hiked from the present Rs 50,000 to Rs 75,000. According to FM Nirmala Sitharaman, the changes in the new income tax regime will help taxpayers save Rs 17,500/-.
Income Tax Slabs 2024-25 Budget 2024 Live Updates
An important thing to note is that no changes have been introduced under the old income tax regime and the tax slabs and tax rates there remain the same.

Latest Income Tax Slabs 2024-2025 For New Tax Regime

The new income tax slabs under the new tax regime effective FY 2024-25 onwards are:

INCOME TAX SLABS TAX RATE
0-RS 3 lakh Nil
Rs 3 lakh – Rs 7 lakh 5 per cent
Rs 7 lakh – Rs 10 lakh 10 per cent
Rs 10 lakh – Rs 12 lakh 15 per cent
Rs 12 lakh – Rs 15 lakh 20 per cent
Above Rs 15 lakh 30 per cent

Under the new income tax regime, also known as the Concessional Tax Regime, for the financial year 2024-25, the eligibility limit for rebate is at Rs 7,00,000. This means that taxpayers can avail a tax rebate of up to Rs 25,000. Additionally, marginal relief will continue to be available to resident individuals whose net taxable income exceeds Rs 7,00,000 and the incremental income tax liability is higher than the incremental income above Rs 7,00,000.
Apart from the taxes calculated according to the slabs mentioned above, a surcharge will be levied on the income-tax of individuals if their total income exceeds Rs 5,000,000.

Income (in INR) Surcharge Rates under regular/ old tax regime Surcharge Rates under New Tax Regime
Above 5,000,000 but less than 10,000,000 10% 10%
Above 10,000,000 but less than 20,000,000 15% 15%
Above 20,000,000 but less than 50,000,000 25% 25%
Above 50,000,000 37% 25%

Income Tax Slabs 2024-2025 For Old/Regular Tax Regime

For the financial year 2024-25, the income tax slabs and rates mentioned below are applicable to individuals who are residents below 60 years of age, non-residents (NR), and not ordinarily residents (NOR). Resident individual taxpayers with a total income not exceeding Rs 500,000 are eligible for a tax rebate of Rs 12,500 or the actual tax payable, whichever is lower.

Income range (in INR) Rates
Up to 250,000* Nil
250,001 to 500,000 5%
500,001 to 1,000,000 20%
Above 1,000,000 30%

It is important to note that for resident individuals who are senior citizens above the age of 60, the basic exemption limit is Rs 3 lakh. For super senior citizens aged 80 years and above, the basic exemption limit is Rs 5 lakh.
Lastly, a health and education cess of 4% is levied on the income-tax and surcharge (if applicable) for all individuals, calculated according to the rates mentioned above.





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