અહીં F.Y. 2025–26 (A.Y. 2026–27) માટે ₹10 લાખ અને ₹15 લાખ Salary પર Old vs New Regime નું practical real calculation આપેલ છે (ready-to-use):

📊 Example 1: Salary = ₹10,00,000

✅ New Regime Calculation

• Gross Salary = ₹10,00,000
• Standard Deduction = ₹50,000
  👉 Taxable Income = ₹9,50,000

Tax:

• 0–3L = NIL
• 3–6L = 5% = ₹15,000
• 6–9L = 10% = ₹30,000
• 9–9.5L = 15% = ₹7,500

👉 Total Tax = ₹52,500

• Cess (4%) = ₹2,100
  👉 ✅ Final Tax = ₹54,600

✅ Old Regime Calculation (with deductions)

👉 Assume:

• 80C = ₹1,50,000
• 80D = ₹25,000
• Standard Deduction = ₹50,000

👉 Total Deduction = ₹2,25,000

👉 Taxable Income = ₹7,75,000

Tax:

• 0–2.5L = NIL
• 2.5–5L = 5% = ₹12,500
• 5–7.75L = 20% = ₹55,000

👉 Tax = ₹67,500

• Cess = ₹2,700
  👉 ❌ Final Tax = ₹70,200

🏆 Result (₹10L Case)

👉 New Regime better (Tax ₹54,600 vs ₹70,200)

📊 Example 2: Salary = ₹15,00,000

✅ New Regime Calculation

• Salary = ₹15,00,000
• Standard Deduction = ₹50,000
  👉 Taxable = ₹14,50,000

Tax:

• 0–3L = NIL
• 3–6L = ₹15,000
• 6–9L = ₹30,000
• 9–12L = ₹45,000
• 12–14.5L = ₹50,000

👉 Tax = ₹1,40,000

• Cess = ₹5,600
  👉 ✅ Final Tax = ₹1,45,600

✅ Old Regime Calculation (with deductions)

👉 Assume:

• 80C = ₹1,50,000
• 80D = ₹25,000
• Standard Deduction = ₹50,000

👉 Total Deduction = ₹2,25,000

👉 Taxable Income = ₹12,75,000

Tax:

• 0–2.5L = NIL
• 2.5–5L = ₹12,500
• 5–10L = ₹1,00,000
• 10–12.75L = ₹82,500

👉 Tax = ₹1,95,000

• Cess = ₹7,800
  👉 ❌ Final Tax = ₹2,02,800

🏆 Result (₹15L Case)

👉 New Regime better (₹1,45,600 vs ₹2,02,800)

⚖️ Final Conclusion (Practical Insight)

👉 કારણ: deductions માત્ર ₹2.25 લાખ છે → Old regime useful નથી

🔥 Expert Tip

👉 જો તમે નીચેના મોટા deductions લો છો:

• Home Loan Interest (₹2L)
• HRA
• 80C full + others

➡️ તો Old Regime ₹15L case માં better બની શકે

📌 WhatsApp Ready Message

👉
Salary ₹10L / ₹15L Tax Compare
✔️ Normal deductions → New Regime better
✔️ ₹10L → Tax ~ ₹54K
✔️ ₹15L → Tax ~ ₹1.45L
✔️ Heavy deductions હોય તો Old Regime વિચારવો