Section 115BAC
New-regime slabs and deduction constraints are modeled from the current salaried-tax path in Saltman.
Income tax calculator
Old vs new tax regime calculator for AY 2026-27
Compare regimes for a resident salaried individual below age 60. Review the model limits before you use the estimate.
Old vs new regime calculator
AY 2026-27Which regime wins for ₹18L salary, ₹1,50,000 under section 80C, and ₹25,000 under section 80D?
Estimated comparison
New regime is lower by ₹1,45,600
Old regime
₹2,96,400
Includes standard deduction plus eligible 80C and 80D deductions.
New regime
₹1,50,800
Lower estimate
Uses section 115BAC slabs and the salaried standard deduction.
Old regime tax₹2,96,400
New regime tax₹1,50,800
Model includes:Section 115BACSection 80CSection 80D
Uses AY 2026-27 slab and rebate assumptions
Shows both estimates as inputs change
Keeps excluded filing facts visible
What this estimate includes
The result is only a starting point. A filing decision should include all income heads, exemptions, special-rate gains, rebate eligibility, surcharge, and the department utility's final validation.
Section 80C
Old-regime deductions are capped at ₹1,50,000 in this calculator for common salaried ITR cases.
Section 80D
Health insurance deduction is modeled as an adjustable input, with the calculator capped for common cases.
Official source check
Verify statutory positions against the Income Tax Department AY 2026-27 guidance ↗ and the department filing utility before filing.Common regime questions
Which tax regime is better for salary income?
It depends on income and old-regime deductions. The new regime often wins when deductions are limited. The old regime can win when eligible deductions and exemptions are substantial.
Does this replace filing advice?
No. This page is a quick estimate. Use Saltman or your CA to account for AIS, Form 16, HRA, capital gains, special-rate income, surcharge, and filing-specific facts.
Why does Saltman show citations?
The labels show which provisions the simplified model uses. They are not live citations. Use the linked Income Tax Department guidance and filing utility for verification.