What question did this study set out to answer?

To analyze the advantages of old versus new tax regimes for salaried individuals in India.

March 22, 2026Open Access

Breakeven Analysis for Determining the Most Beneficial Tax Regime (Old vs New) for Salaried Individuals in India: Evidence From Fy 202526 Onwards

Puntos clave

To analyze the advantages of old versus new tax regimes for salaried individuals in India.
Conducted break-even analysis to evaluate two tax regimes
Involved examination of income structures and eligibility for deductions
Studied the implications of changes in tax planning
Identified scenarios where new tax regime is more beneficial
Highlighted instances of advantage for traditional tax structure
Provided insights for taxpayers on making informed choices for FY 202526 and beyond

Resumen

The introduction of an alternative personal tax regime under Section 115BAC has significantly altered the framework of income tax planning for salaried individuals in India. With the coexistence of both the traditional (old) and simplified (new) tax regimes, taxpayers are now required to make an informed choice based on their income structure and eligibility for deductions. This study examines the relative advantage of the two regimes through a structured break-even analysis.

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Authors

Dr. Sushil Kumar Singh

Mr. Pankaj Kumar Pandey

Dr. Arvind Mishra

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Kazi Nazrul University

Kyiv University of Law

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Building similarity graph...

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Breakeven Analysis for Determining the Most Beneficial Tax Regime (Old vs New) for Salaried Individuals in India: Evidence From Fy 202526 Onwards

Puntos clave

Resumen

Citation Network

Connected Papers

Discussion

Authors

Actions

Institutions

References and Citations

Citation Network

Connected Papers

Discussion

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