Key Changes in Income Tax Rules for FY 2024\u201325 (Assessment Year 2025\u201326) - Komplytek Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/komplytek.com\/blogs\/key-changes-in-income-tax-rules-for-fy-2024-25-assessment-year-2025-26\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Key Changes in Income Tax Rules for FY 2024\u201325 (Assessment Year 2025\u201326) - Komplytek Blogs\" \/>\n<meta property=\"og:description\" content=\"The financial year 2024\u201325 brings several crucial changes to India\u2019s income tax landscape that every taxpayer, whether salaried, self-employed, or a senior citizen, should be aware of. From revised tax slabs and enhanced standard deductions to updated ITR forms and extended filing deadlines, the government has aimed to simplify compliance while offering moderate relief to ... 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\n\n\n\n\n\n\n\n\n\n\n

Annual Income Range<\/strong><\/th>\n	Tax Rate<\/strong><\/th>\n<\/tr>\n<\/thead>\n
Up to \u20b93,00,000<\/td>\n	Nil<\/td>\n<\/tr>\n
\u20b93,00,001 \u2013 \u20b97,00,000<\/td>\n	5%<\/td>\n<\/tr>\n
\u20b97,00,001 \u2013 \u20b910,00,000<\/td>\n	10%<\/td>\n<\/tr>\n
\u20b910,00,001 \u2013 \u20b912,00,000<\/td>\n	15%<\/td>\n<\/tr>\n
\u20b912,00,001 \u2013 \u20b915,00,000<\/td>\n	20%<\/td>\n<\/tr>\n
Above \u20b915,00,000<\/td>\n	30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n Under the old regime, slabs remained unchanged.<\/em><\/div>\n<\/div>\n<\/div>\n<\/div>\n \n <\/span>\ud83d\udcb0 Standard Deduction Hike<\/strong><\/span><\/span><\/h3>\n \n \n Increased from \u20b950,000 to \u20b975,000 for salaried individuals under both regimes.<\/p>\n<\/li>\n \n Family pension deduction also rose to \u20b925,000.<\/p>\n<\/li>\n<\/ul>\n \n <\/span>\ud83e\uddfe Rebate Uplift Under the New Regime<\/strong><\/span><\/span><\/h3>\n With the enhanced \u20b975,000 standard deduction and rebates, individuals earning up to around \u20b97.75\u202flakh pay no tax.<\/p>\n \n <\/span>\ud83d\udcd1 Revised ITR Forms & Utilities<\/strong><\/a><\/span><\/span><\/h3>\n\n \n Changes in ITR 1\/ITR 4 Excel utilities require more detailed disclosures.<\/p>\n<\/li>\n \n ITR 1 to ITR 4 forms have nine updates, expanding eligibility and adding new validations.<\/p>\n<\/li>\n<\/ul>\n \n <\/span>\ud83d\uddd3\ufe0f Extended ITR Filing Date<\/strong><\/span><\/span><\/h3>\n Deadline extended from 31 July to 15 September\u202f2025<\/strong> for FY 2024\u201325 returns due to ITR restructuring.<\/p>\n \n <\/span>\ud83c\udfe0 HRA & Capital Gains Reporting<\/strong><\/span><\/span><\/h3>\n HRA claims and capital gains calculations face stricter scrutiny<\/strong>\u2014complete documentation is essential to avoid notices.<\/p>\n \n <\/span>\ud83d\udcbc TDS\/TCS and Procedural Relief (Budget 2025 Updates)<\/strong><\/span><\/span><\/h3>\n\n \n TDS on senior citizens\u2019 interest doubled from \u20b950,000 to \u20b91\u202flakh<\/strong>.<\/p>\n<\/li>\n \n TDS on rent increased from \u20b92.4\u202flakh to \u20b96\u202flakh<\/strong>.<\/p>\n<\/li>\n \n NSC withdrawals (post-Aug 29, 2024) are now tax-exempt<\/strong>.<\/p>\n<\/li>\n \n ITR correction window extended<\/strong> from 2 to 4 years.<\/p>\n<\/li>\n<\/ul>\n \n <\/span>\u2753 Frequently Asked Questions (FAQs)<\/strong><\/span><\/span><\/h2>\n \u2705 Do I still need to fill in salary details if it\u2019s pre-filled?<\/strong> Yes. While salary components may be pre-filled from Form 16, taxpayers must verify and edit details like Basic, HRA, Perquisites, and Bonus as per actuals.<\/p>\n \n \u2705 Is there any change in deduction claims under Sections 80C to 80U?<\/strong> Yes. You now have to enter each deduction separately, such as LIC, PPF, ELSS, health insurance, education loan, etc., making it more structured and transparent.<\/p>\n \n \u2705 Can I still revise my return if I find a mistake later?<\/strong> Yes. As per the latest rule, the ITR correction window is now extended to 4 years<\/strong> (under specified conditions), giving more time to rectify errors post-filing.<\/p>\n<\/body>","protected":false},"excerpt":{"rendered":" The financial year 2024\u201325 brings several crucial changes to India\u2019s income tax landscape that every taxpayer, whether salaried, self-employed, or a senior citizen, should be aware of. From revised tax slabs and enhanced standard deductions to updated ITR forms and extended filing deadlines, the government has aimed to simplify compliance while offering moderate relief to … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":670,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[81,12,57,40],"tags":[],"class_list":["post-667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting-advisory-services","category-accounting-financial","category-auditing-services","category-itr"],"yoast_head":"\nKey Changes in Income Tax Rules for FY 2024\u201325 (Assessment Year 2025\u201326) - Komplytek Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/komplytek.com\/blogs\/key-changes-in-income-tax-rules-for-fy-2024-25-assessment-year-2025-26\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Key Changes in Income Tax Rules for FY 2024\u201325 (Assessment Year 2025\u201326) - Komplytek Blogs\" \/>\n<meta property=\"og:description\" content=\"The financial year 2024\u201325 brings several crucial changes to India\u2019s income tax landscape that every taxpayer, whether salaried, self-employed, or a senior citizen, should be aware of. 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<\/span>\ud83d\udcd1 Revised ITR Forms & Utilities<\/strong><\/a><\/span><\/span><\/h3>\n\n\nChanges in ITR 1\/ITR 4 Excel utilities require more detailed disclosures.<\/p>\n<\/li>\n