{"id":872,"date":"2026-06-09T06:28:47","date_gmt":"2026-06-09T06:28:47","guid":{"rendered":"https:\/\/komplytek.com\/blogs\/?p=872"},"modified":"2026-06-09T06:28:47","modified_gmt":"2026-06-09T06:28:47","slug":"section-202-new-tax-regime-under-the-income-tax-bill-2025","status":"publish","type":"post","link":"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/","title":{"rendered":"Section 202 \u2013 New Tax Regime Under the Income Tax Bill, 2025"},"content":{"rendered":"<body><p>\u00a0<\/p>\n<p>The Government has introduced a simplified taxation framework through Section 202 of the Income Tax Bill, 2025. This provision is designed to make income tax compliance easier for individuals and certain other taxpayers by offering lower tax rates with fewer exemptions and deductions.<\/p>\n<p>The new regime is expected to continue as the default tax regime from FY 2026-27 onwards unless the taxpayer specifically opts for the old regime.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%F0%9F%93%8C_What_is_Section_202\" >\ud83d\udccc What is Section 202?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%F0%9F%93%85_Effective_Date_of_Section_202\" >\ud83d\udcc5 Effective Date of Section 202<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%F0%9F%92%B0_Income_Tax_Slabs_Under_the_New_Tax_Regime\" >\ud83d\udcb0 Income Tax Slabs Under the New Tax Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%F0%9F%8E%AF_Rebate_Under_the_New_Regime\" >\ud83c\udfaf Rebate Under the New Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%E2%9D%8C_Deductions_and_Exemptions_Not_Allowed\" >\u274c Deductions and Exemptions Not Allowed<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%E2%9C%85_Deductions_Still_Available_Under_the_New_Regime\" >\u2705 Deductions Still Available Under the New Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%F0%9F%93%8A_Treatment_of_Business_Losses_and_Unabsorbed_Depreciation\" >\ud83d\udcca Treatment of Business Losses and Unabsorbed Depreciation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%E2%9A%96%EF%B8%8F_Old_Tax_Regime_vs_New_Tax_Regime\" >\u2696\ufe0f Old Tax Regime vs New Tax Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%F0%9F%A4%94_Which_Tax_Regime_is_Better\" >\ud83e\udd14 Which Tax Regime is Better?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%E2%9C%85_New_Regime_may_be_suitable_if\" >\u2705 New Regime may be suitable if:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%E2%9C%85_Old_Regime_may_be_beneficial_if\" >\u2705 Old Regime may be beneficial if:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%F0%9F%93%9D_Practical_Example\" >\ud83d\udcdd Practical Example<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%F0%9F%91%A8_Example_1_%E2%80%93_Taxpayer_Benefiting_from_New_Regime\" >\ud83d\udc68 Example 1 \u2013 Taxpayer Benefiting from New Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%F0%9F%91%A9_Example_2_%E2%80%93_Taxpayer_Benefiting_from_Old_Regime\" >\ud83d\udc69 Example 2 \u2013 Taxpayer Benefiting from Old Regime<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%E2%9A%A0%EF%B8%8F_Challenges_Faced_by_Taxpayers\" >\u26a0\ufe0f Challenges Faced by Taxpayers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/#%F0%9F%8E%AF_Conclusion\" >\ud83c\udfaf Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"mcetoc_1jqlg9fga0\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8C_What_is_Section_202\"><\/span><span style=\"color: #3366ff;\">\ud83d\udccc What is Section 202?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Section 202 of the Income Tax Bill, 2025 introduces a revised tax structure for:<\/p>\n<p>\u2022 Individuals<br>\n\u2022 Hindu Undivided Families (HUFs)<br>\n\u2022 Association of Persons (AOPs) except co-operative societies<br>\n\u2022 Body of Individuals (BOIs)<br>\n\u2022 Artificial Juridical Persons<\/p>\n<p>The objective behind this regime is to simplify taxation by reducing dependency on multiple deductions and exemptions while providing comparatively lower slab rates.<\/p>\n<h2 id=\"mcetoc_1jqlg9fga1\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%85_Effective_Date_of_Section_202\"><\/span><span style=\"color: #3366ff;\">\ud83d\udcc5 Effective Date of Section 202<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The provisions of Section 202 are proposed to become applicable from 1 April 2026 after the Income Tax Bill, 2025 receives approval from Parliament and Presidential assent.<\/p>\n<h2 id=\"mcetoc_1jqlg9fga2\"><span class=\"ez-toc-section\" id=\"%F0%9F%92%B0_Income_Tax_Slabs_Under_the_New_Tax_Regime\"><\/span><span style=\"color: #3366ff;\">\ud83d\udcb0 Income Tax Slabs Under the New Tax Regime<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The following tax slabs are proposed under the new regime:<\/p>\n<table>\n<thead>\n<tr>\n<th>Annual Income<\/th>\n<th>Tax Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to \u20b94,00,000<\/td>\n<td>Nil<\/td>\n<\/tr>\n<tr>\n<td>\u20b94,00,001 \u2013 \u20b98,00,000<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>\u20b98,00,001 \u2013 \u20b912,00,000<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>\u20b912,00,001 \u2013 \u20b916,00,000<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>\u20b916,00,001 \u2013 \u20b920,00,000<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>\u20b920,00,001 \u2013 \u20b924,00,000<\/td>\n<td>25%<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b924,00,000<\/td>\n<td>30%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"mcetoc_1jqlg9fga3\"><span class=\"ez-toc-section\" id=\"%F0%9F%8E%AF_Rebate_Under_the_New_Regime\"><\/span><span style=\"color: #3366ff;\">\ud83c\udfaf Rebate Under the New Regime<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>One of the biggest highlights of the new tax regime is the rebate available under Section 87A.<\/p>\n<p>Taxpayers having taxable income up to \u20b912 lakh can claim a rebate of up to \u20b960,000, resulting in zero tax liability in many cases. Marginal relief is also expected to be available to prevent excessive tax burden when income slightly exceeds the threshold limit.<\/p>\n<h2 id=\"mcetoc_1jqlg9fga4\"><span class=\"ez-toc-section\" id=\"%E2%9D%8C_Deductions_and_Exemptions_Not_Allowed\"><\/span><span style=\"color: #3366ff;\">\u274c Deductions and Exemptions Not Allowed<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The simplified structure comes with a trade-off. Many commonly claimed deductions and exemptions are not available under the new regime.<\/p>\n<p>Some major deductions\/exemptions disallowed are:<\/p>\n<p>\u2022 House Rent Allowance (HRA)<br>\n\u2022 Leave Travel Allowance (LTA)<br>\n\u2022 Deduction under Section 80C<br>\n\u2022 Deduction under Section 80D<br>\n\u2022 Interest on housing loan for self-occupied property<br>\n\u2022 Professional tax deduction<br>\n\u2022 Special allowances<br>\n\u2022 Most Chapter VI-A deductions<\/p>\n<p>This means taxpayers cannot reduce taxable income through traditional tax-saving investments like PPF, ELSS, LIC premiums, or tax-saving fixed deposits.<\/p>\n<h2 id=\"mcetoc_1jqlg9fga5\"><span class=\"ez-toc-section\" id=\"%E2%9C%85_Deductions_Still_Available_Under_the_New_Regime\"><\/span><span style=\"color: #3366ff;\">\u2705 Deductions Still Available Under the New Regime<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Although many deductions are removed, certain benefits are still permitted under the new tax regime.<\/p>\n<p>These include:<\/p>\n<p>\u2022 Standard deduction of \u20b975,000 for salaried taxpayers<br>\n\u2022 Employer\u2019s contribution to NPS<br>\n\u2022 Deduction for family pension<br>\n\u2022 Transport allowance for specially-abled persons<br>\n\u2022 Gratuity exemption<br>\n\u2022 Leave encashment exemption<br>\n\u2022 Voluntary retirement compensation exemption<br>\n\u2022 Interest deduction on let-out property<br>\n\u2022 Deduction relating to Agniveer Corpus Fund<\/p>\n<h2 id=\"mcetoc_1jqlg9fga6\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8A_Treatment_of_Business_Losses_and_Unabsorbed_Depreciation\"><\/span><span style=\"color: #3366ff;\">\ud83d\udcca Treatment of Business Losses and Unabsorbed Depreciation<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Taxpayers opting for the new regime cannot set off brought-forward losses or unabsorbed depreciation if those losses are linked with deductions or exemptions that are not permitted under the new regime.<\/p>\n<p>This provision is particularly important for business owners and professionals while planning taxation.<\/p>\n<h2 id=\"mcetoc_1jqlg9fga7\"><span class=\"ez-toc-section\" id=\"%E2%9A%96%EF%B8%8F_Old_Tax_Regime_vs_New_Tax_Regime\"><\/span><span style=\"color: #3366ff;\">\u2696\ufe0f Old Tax Regime vs New Tax Regime<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Basis<\/th>\n<th>Old Regime<\/th>\n<th>New Regime<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Tax Rates<\/td>\n<td>Higher<\/td>\n<td>Lower<\/td>\n<\/tr>\n<tr>\n<td>Deductions &amp; Exemptions<\/td>\n<td>Available<\/td>\n<td>Mostly Not Available<\/td>\n<\/tr>\n<tr>\n<td>Standard Deduction<\/td>\n<td>\u20b950,000<\/td>\n<td>\u20b975,000<\/td>\n<\/tr>\n<tr>\n<td>Tax-Free Income Through Rebate<\/td>\n<td>\u20b95 lakh<\/td>\n<td>\u20b912 lakh<\/td>\n<\/tr>\n<tr>\n<td>Default Regime<\/td>\n<td>No<\/td>\n<td>Yes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"mcetoc_1jqlg9fga8\"><span class=\"ez-toc-section\" id=\"%F0%9F%A4%94_Which_Tax_Regime_is_Better\"><\/span><span style=\"color: #3366ff;\">\ud83e\udd14 Which Tax Regime is Better?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The choice between old and new regime depends on the taxpayer\u2019s income structure and investment pattern.<\/p>\n<h3 id=\"mcetoc_1jqlg9fga9\"><span class=\"ez-toc-section\" id=\"%E2%9C%85_New_Regime_may_be_suitable_if\"><\/span><span style=\"color: #3366ff;\">\u2705 New Regime may be suitable if:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u2022 You have limited deductions<br>\n\u2022 You prefer simplified tax filing<br>\n\u2022 Your income is below \u20b912 lakh<br>\n\u2022 You do not invest heavily in tax-saving instruments<\/p>\n<h3 id=\"mcetoc_1jqlg9fgaa\"><span class=\"ez-toc-section\" id=\"%E2%9C%85_Old_Regime_may_be_beneficial_if\"><\/span><span style=\"color: #3366ff;\">\u2705 Old Regime may be beneficial if:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u2022 You claim substantial HRA exemption<br>\n\u2022 You have large deductions under Section 80C and 80D<br>\n\u2022 You pay significant home loan interest<br>\n\u2022 You prefer investment-linked tax savings<\/p>\n<p>Many salaried employees are currently evaluating both regimes annually before filing their returns. Discussions across taxpayer communities also indicate that the new regime is generally more beneficial for individuals with lower deductions, while the old regime may still benefit taxpayers with substantial exemptions.<\/p>\n<h2 id=\"mcetoc_1jqlg9fgab\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%9D_Practical_Example\"><\/span><span style=\"color: #3366ff;\">\ud83d\udcdd Practical Example<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 id=\"mcetoc_1jqlg9fgac\"><span class=\"ez-toc-section\" id=\"%F0%9F%91%A8_Example_1_%E2%80%93_Taxpayer_Benefiting_from_New_Regime\"><\/span><span style=\"color: #3366ff;\">\ud83d\udc68 Example 1 \u2013 Taxpayer Benefiting from New Regime<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Mr. A earns \u20b911 lakh annually and does not have major deductions or investments.<\/p>\n<p>Under the new regime:<\/p>\n<p>\u2022 He can claim standard deduction<br>\n\u2022 Rebate provisions may reduce tax liability substantially<br>\n\u2022 Compliance becomes easier with minimal documentation<\/p>\n<p>In such cases, the new regime can provide better tax efficiency.<\/p>\n<h3 id=\"mcetoc_1jqlg9fgad\"><span class=\"ez-toc-section\" id=\"%F0%9F%91%A9_Example_2_%E2%80%93_Taxpayer_Benefiting_from_Old_Regime\"><\/span><span style=\"color: #3366ff;\">\ud83d\udc69 Example 2 \u2013 Taxpayer Benefiting from Old Regime<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ms. B earns \u20b915 lakh annually and claims:<\/p>\n<p>\u2022 \u20b91.5 lakh under Section 80C<br>\n\u2022 \u20b925,000 under Section 80D<br>\n\u2022 HRA exemption<br>\n\u2022 Home loan interest deduction<\/p>\n<p>In this scenario, the old regime may result in lower taxable income and lower tax liability.<\/p>\n<h2 id=\"mcetoc_1jqlg9fgae\"><span class=\"ez-toc-section\" id=\"%E2%9A%A0%EF%B8%8F_Challenges_Faced_by_Taxpayers\"><\/span><span style=\"color: #3366ff;\">\u26a0\ufe0f Challenges Faced by Taxpayers<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Despite simplification, many taxpayers still face confusion regarding:<\/p>\n<p>\u2022 Whether HRA can be claimed<br>\n\u2022 Availability of flexi-benefits<br>\n\u2022 Employer reimbursements<br>\n\u2022 Home loan deductions<br>\n\u2022 Switching between regimes<\/p>\n<p>Online taxpayer discussions frequently show confusion regarding allowances and exemptions under the new regime, especially for salaried employees.<\/p>\n<h2 id=\"mcetoc_1jqlg9fgaf\"><span class=\"ez-toc-section\" id=\"%F0%9F%8E%AF_Conclusion\"><\/span><span style=\"color: #3366ff;\">\ud83c\udfaf Conclusion<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Section 202 of the Income Tax Bill, 2025 aims to simplify India\u2019s income tax system by introducing lower tax rates and reducing dependency on deductions and exemptions. While the new regime offers convenience and reduced compliance burden, taxpayers should carefully compare both regimes before making a decision.<\/p>\n<p>A proper evaluation of salary structure, investments, deductions, and financial goals is essential to choose the most tax-efficient option.<\/p>\n<p>For salaried individuals with minimal deductions, the new regime may offer better benefits. However, taxpayers with significant investments and exemptions may still find the old regime more advantageous.<\/p>\n<\/body>","protected":false},"excerpt":{"rendered":"<p>\u00a0 The Government has introduced a simplified taxation framework through Section 202 of the Income Tax Bill, 2025. This provision is designed to make income tax compliance easier for individuals and certain other taxpayers by offering lower tax rates with fewer exemptions and deductions. The new regime is expected to continue as the default tax &#8230; <a title=\"Section 202 \u2013 New Tax Regime Under the Income Tax Bill, 2025\" class=\"read-more\" href=\"https:\/\/komplytek.com\/blogs\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/\" aria-label=\"Read more about Section 202 \u2013 New Tax Regime Under the Income Tax Bill, 2025\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":873,"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":[35,40],"tags":[],"class_list":["post-872","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-consulting-firms-in-india","category-itr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Section 202 \u2013 New Tax Regime Under the Income Tax Bill, 2025 - 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\/section-202-new-tax-regime-under-the-income-tax-bill-2025\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 202 \u2013 New Tax Regime Under the Income Tax Bill, 2025 - Komplytek Blogs\" \/>\n<meta property=\"og:description\" content=\"\u00a0 The Government has introduced a simplified taxation framework through Section 202 of the Income Tax Bill, 2025. 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