Financial year FY 2026-27 (current, Income-tax Act 2025) FY 2025-26 (Income-tax Act 1961) Residential status Resident Non-resident (NRI) Age Below 60 60 to 79 80 and above Gross annual salary or pension (₹) Annual Basic + DA (₹) drives HRA and employer NPS caps Business / professional income (₹) I have business or professional income (regime switching is restricted)

Savings account interest (₹) FD / RD interest (₹) Dividends (₹) Other income (₹) STCG on listed equity / equity MF (₹) held 12 months or less, taxed at 20% LTCG on listed equity / equity MF (₹) first ₹1,25,000 exempt, then 12.5% LTCG on other assets (₹) 12.5% without indexation Lottery / online gaming / crypto gains (₹) 30%

Home loan interest, self-occupied (₹) old regime only, cap ₹2,00,000 Rent received, let-out property (₹) Municipal tax paid (₹) Home loan interest, let-out (₹) uncapped in both regimes; loss is stranded in the new

HRA received (₹) Annual rent paid (₹) City OtherDelhiMumbaiKolkataChennai BengaluruHyderabadPuneAhmedabad LTA exemption claimable (₹) travel fare only Professional tax paid (₹) 80C investments (₹) PPF, ELSS, EPF, LIC, home loan principal, tuition Own NPS contribution, 80CCD(1B) (₹) Health insurance, self and family (₹) Health insurance, parents (₹) Parents are 60 or above Education loan interest (₹) Donations, 80G (₹) Donation category Approved charity (50%, within 10% of income) PM National Relief Fund etc. (100%, no limit) Specified funds (50%, no limit) Specified purposes (100%, within 10% of income) Disability None Self, 40 to 79% Self, 80% or more Dependant, 40 to 79% Dependant, 80% or more

Employer NPS contribution (₹) 14% cap in new regime for everyone; 10% for private employers in old Central or State Government employer Employer PF + superannuation + NPS combined (₹) above ₹7,50,000 is a taxable perquisite Other taxable perquisites (₹) company car, accommodation, per your Form 16