What to opt – tax regime OLD vs NEW:

Some real quick data point to make decision-

The salaried can choose either of the two systems, and even switch between them from one financial year to the next.
Business persons do not have same option, they need to make a choice and stay with it.
Old system allows many exemptions and deductions, which can lower tax liability, but has higher tax rates, as opposed to new system, which is simpler in the sense that it does not have any exemptions / deductions, does not require any specific investments to be made, thus leaves more money in hands by not locking it into various investments and also has lower tax rates.
So, the choice is to be based on what is one’s priority, what’s the income level. Are you looking to pay lower tax and do not mind keep some money aside into investments for future or current cash in hand that’s the priority?
Different needs different choice.
First is the review of old and new tax rates and slabs.

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