Old vs New Tax Regime: How Draft Income Tax Rules 2026 impact Rs 15-25 lakh salaried taxpayers

By proposing higher exemption limits across several key allowances, such as house rent allowance (HRA), children’s education benefits, transport allowance and employer-provided meals, the draft rules revive the relevance of the old tax regime, which has steadily ceded ground since the new regime became the default.

Old vs New Tax Regime: How Draft Income Tax Rules 2026 impact Rs 15-25 lakh salaried taxpayers
By proposing higher exemption limits across several key allowances, such as house rent allowance (HRA), children’s education benefits, transport allowance and employer-provided meals, the draft rules revive the relevance of the old tax regime, which has steadily ceded ground since the new regime became the default.

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