Old vs New Regime: Key Differences
| Feature | Old Regime | New Regime |
|---|---|---|
| Standard Deduction | ₹50,000 | ₹75,000 |
| 80C (₹1.5L) | ✅ Available | ❌ Not Available |
| 80D (Health) | ✅ Available | ❌ Not Available |
| HRA | ✅ Available | ❌ Not Available |
| Home Loan Interest | ✅ Up to ₹2L | ❌ Not Available |
| NPS 80CCD(1B) | ✅ ₹50,000 | ✅ ₹50,000 (employer) |
💰
Thumb Rule
If your total deductions (80C + 80D + HRA + others) exceed ₹3.75 lakhs, old regime is likely better. Otherwise, choose new regime.