From FY 2026–27: Bengaluru, Pune, Hyderabad, Ahmedabad also
count as metros
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Used for HRA & NPS calculations
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₹
₹
Cap: 14% of basic = ₹1,68,000 · works in BOTH regimes
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For HRA
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Self-occupied: cap ₹2L · Let out: full
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15% till Jul'24 · 20% from Jul'24 onwards
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12.5% on gains beyond ₹1.25L exemption
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Taxed at slab rate
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12.5% without indexation
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FD, savings, bonds
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Net profit (after expenses)
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EPF, PPF, ELSS · cap ₹1.5L
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Cap ₹50,000
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₹25K self · ₹50K parents
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Interest, no cap
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FY 2025–26 · Tax recommendation
Choose the old regime
Saves you ₹0 annually
Old regime
₹0
Effective: 0.00%
New regime
₹0
Effective: 0.00%
Total income at a glance
Side-by-side breakdown
| Component | Old regime | New regime |
|---|
Breakeven analysis
For your income, the old regime becomes worthwhile only if your old-regime-only deductions cross:
Breakeven deductions
₹0
Below this, new regime always wins. Above, old saves more.
Tax-saving moves