Do log same CTC par kaam karte hain, lekin ek ka tax kam aur doosre ka zyada hota hai. Fark hota hai salary structure ka. Salary me kaun sa hissa taxable hai aur kaun sa exempt, ye samajh lein to legally tax kaafi kam kar sakte hain.
Quick Summary
- Salary me Basic, HRA, allowances, perquisites aur employer ke contributions hote hain
- Standard deduction: ₹75,000 (new regime), ₹50,000 (old regime)
- Zyada tar allowances (HRA, LTA) sirf old regime me exempt hote hain
- Employer NPS new regime me bhi allowed hai
- EPF, NPS aur superannuation ke employer contribution par ₹7.5 lakh ka combined limit hai
Salary Ke Main Components
| Component | Taxable ya exempt | Note |
|---|---|---|
| Basic + DA | Taxable | PF, gratuity aur HRA ka base yahi hota hai |
| HRA | Old regime me rent ke hisaab se exempt | Calculation HRA guide me |
| Special/other allowance | Taxable | Sabse zyada hissa aksar yahi hota hai |
| LTA | Old regime me exempt (travel proof par) | Saal me 2 journeys, 4 saal ke block me |
| Employer EPF | Exempt | Combined ₹7.5 lakh limit tak |
| Employer NPS | Exempt | Limit tak, new regime me bhi |
| Reimbursements (bills par) | Kuch cases me exempt | Policy aur regime par depend |
Standard Deduction
Salaried employees ko standard deduction bina kisi proof ke milta hai: new regime me ₹75,000 aur old regime me ₹50,000. Isme kuch karna nahi padta, ye automatically apply hota hai. Dono regimes ka pura fark slabs guide me hai.
Old Regime Me Kaam Aane Wale Components
- HRA: actual HRA, rent minus 10% of salary aur basic ka 50%/40%, in teeno me se kam wala exempt hota hai
- LTA: domestic travel ke kharche par (hotel/khaana nahi), 4 calendar year ke block me 2 journeys ke liye
- Children education allowance: prescribed monthly amount per child, maximum 2 bachon ke liye. Amount chhoti hai, lekin claim kar sakte hain
- Professional tax: state ke rules ke hisaab se deductible hai
- Section 80C aur 80D: EPF, PPF, health insurance ki detail 80C se 80U guide aur 80D guide me hai
New Regime Me Bhi Kaam Karne Wale Options
- Standard deduction ₹75,000
- Employer NPS contribution (80CCD(2)) jo Basic + DA ka 14% tak hai. Detail NPS guide me
- Employer EPF contribution ki limit tak
- Kuch allowances jo official duty ke liye milte hain (jaise travel for duty) rules ke hisaab se
Dhyan rakhein
New regime me HRA, LTA aur zyada tar deductions nahi milte. Isliye agar aapka rent aur deductions kam hain, to new regime aksar behtar hota hai. Decision sirf calculation se lein.
Perquisites Jo Taxable Ho Sakte Hain
- Employer ki taraf se mila rent-free ya concessional accommodation
- Company car ka personal use
- ESOP/RSU ka benefit, detail ESOP guide me
- Employee ke EPF contribution ka interest, agar saal me employee ka contribution ₹2.5 lakh se zyada ho
- Employer ke EPF + NPS + superannuation ka combined contribution ₹7.5 lakh se zyada ho, to upar ka hissa taxable
- Loan jo employer ne kam ya zero interest par diya ho (chhote loans ke exceptions hain)
Practical Steps
- HR se salary break-up aur CTC structure maangein
- Dekhein ki kaun se components flexible hain (NPS, food coupon, LTA)
- Dono regimes me tax calculate karke comparison karein
- Saal ke shuru me declaration dein aur proof time par submit karein
- Form 16 aur AIS check karke ITR file karein. Form 16 ki detail Form 16 guide me hai
Salary structure ka sahi planning saal bhar ka tax bacha sakta hai. Hamari ITR Filing service me har salaried client ke liye regime comparison free hota hai. Free consultation book karein.
Frequently Asked Questions
Kya CTC restructure karke tax bacha sakte hain?
Haan, agar employer flexible components deta hai, jaise NPS, LTA ya reimbursements. Sab kuch policy aur regime par depend karta hai.
Standard deduction kitna hai?
New regime me ₹75,000 aur old regime me ₹50,000 salaried aur pensioners ke liye.
Kya new regime me HRA milta hai?
Nahi. HRA exemption sirf old regime me milta hai.
Employer NPS new regime me kitna allowed hai?
Basic + DA ka 14% tak. Ye deduction new regime me bhi available hai.
Ye jaankari 30 September 2026 tak ki hai. 1 April 2026 se Income-tax Act, 2025 lagu ho chuka hai, jisme sections ke number badal gaye hain (is article me purane section numbers isliye diye gaye hain ki aap unhe pehchaan sakein). Rules aur rates Budget me badalte rehte hain, isliye apne case ke liye hamse consult karein.