Step 2 of 3
Deductions
Chapter VI-A deductions apply under the old regime only, with the single exception of section 80CCD(2) for employer NPS contributions.
80C utilisation
₹1,50,000 / ₹1,50,000
Total deductions allowed (old)
₹3,33,000
Break-even needed
₹0
Deductions required for the old regime to win.
Enter your claims
Amounts above the statutory ceiling are automatically restricted by the engine.
Over and above the ₹1.5 lakh ceiling.
Deduction reference library
Eligibility, ceilings, conditions, documents and a worked example for each section.
Salary exemptions
Applied before Chapter VI-A, under the head 'Salaries'.
10(13A) — House rent allowance
Least of actual HRA, rent less 10% of salary, or 50%/40% of salary for metro/non-metro.
Old regime only
10(5) — Leave travel allowance
Domestic travel cost for two journeys in a block of four calendar years; fares only, no hotels or food.
Old regime only
16(ia) — Standard deduction
₹75,000 under the new regime and ₹50,000 under the old regime for FY 2025-26.
Both regimes
16(iii) — Professional tax
State professional tax actually paid, typically ₹2,400 a year.
Old regime only
10(10) — Gratuity
Exempt up to ₹20,00,000 in a lifetime for non-government employees covered by the Payment of Gratuity Act.
Both regimes
10(10AA) — Leave encashment on retirement
Exempt up to ₹25,00,000 for non-government employees.
Both regimes
10(10C) — Voluntary retirement compensation
Exempt up to ₹5,00,000, once in a lifetime.
Both regimes
17(2) — Employer-provided perquisites
Valued under Rule 3 — accommodation, car, interest-free loans, ESOP on exercise date.
Both regimes