Income Tax Changes In Budget 2023

In Focus

Posted By Atharv Sharma
Published Feb 01, 2023

Hindustan Times

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During the Union Budget speech on February 1, Union Finance Minister Nirmala Sitharaman announced changes in the income tax slabs

Credits: ANI

Here are the income tax rule changes announced by FM Sitharaman in Budget 2023

Credits: ANI

Centre proposed to increase the rebate limit to ₹7 lakh from the previous ₹5 lakh in the new tax regime

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Rebate

The number of slabs in the new tax regime will decrease to 5 from 6

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Changes in income tax slabs

The new tax rates are 0 to 3L - nil, ₹3L to 6L - 5%, ₹6L to 9L - 10%, ₹9L to 12L - 15%, ₹12L to 15L - 20% and above 15L - 30%

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The standard deduction of ₹50,000 has now been extended to include the salaried class and pensioners

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Standard deduction

An individual with ₹9 Lakh annual income will now pay ₹45,000 tax which is 5% of the salary

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Each salaried person with an income of  ₹15.5 lakh or more will thus stand to benefit by ₹52,500

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The maximum tax rate was lowered to 39% due to a reduction in the highest surcharge rate in the new tax system from 37% to 25%

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Max tax rate is 39%

The threshold for non-government salaried employees' tax exemption on leave encashment upon retirement would be raised from ₹3 lakh to ₹25 lakh

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Tax exemption on leave encashment

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