Union Budget 2025-26: Kya 12 Lakh Tak No Tax Hai?

Simple Tarike Se Samjhein

Budget ke baad log confused hain: “12 lakh tak tax nahi lagega? Ya 12.75 lakh tak bhi nahi lagega?” Agar ₹12.76 lakh kama liya to kya hoga? Chaliye, simple bhaasha mein samajhte hain!

Tax Kya Hota Hai?

Direct Tax: Jo aapki salary ya kamai pe seedha lagta hai (e.g., Income Tax).

Indirect Tax: Jo aap kisi aur cheez par pay karte hain, jaise GST.

Old Tax vs New Tax System

Old Tax System:

Aapko tax bachane ke options milte hain (HRA, LIC, PF, etc.).

Lekin filing aur documents maintain karne padte hain.

New Tax System:

No extra documents!

Fixed less rates, par tax bachane ke options nahi milte.

12 Lakh Tak No Tax Ka Sach

Agar aap ₹12 lakh tak kamate hain, to aapka tax 60,000 banta hai, par rebate mil jayega (government wapas kar degi tax amount).

60,000 kaise ban raha hai tax, aaiye samajhte hain:

Tax Slabs:

0-4 Lakh → No Tax

4-8 Lakh → 5% tax = ₹20,000 [ 8 lakh-4 lakh= 4 lakh*5%]

8-12 Lakh → 10% tax = ₹40,000 [ 12 lakh-8 lakh= 4 lakh*10%]

Total = ₹60,000 tax banega

“but kyunki ab rebate milega, to tax ₹0 ho jayega.”

12.75 Lakh Tak No Tax Kyu?

Salaried logon ko ₹75,000 ka Standard Deduction milta hai, matlab ye ki aapki total salary se 75,000 less kiya jata hai tax calculaye karne se pehle.

Agar salary ₹12.75 lakh hai, to taxable income ₹12 lakh ho jati hai.

₹12 lakh pe 60,000 tax banega, jaisa uppar aapko calculate karke bataya, but ab rebate mil raha hai, to tax zero ho jayega.

Agar Salary ₹12.76 Lakh Ho Gayi To?

₹12.75 lakh tak tax nahi, par ₹12.76 lakh pe pura tax lagne lagta hai!

Practical Example:

Sochiye ek aadmi hai, uska naam “BSH” hai, ye ₹12,75,000 kamata hai, uska net tax ₹0 ho jayega kyunki jaisa maine uppar bataya, rebate milega.

Agar “BSH” ki salary ₹12.76 lakh ho gayi, to usko income tax slabs ke hisaab se tax calculate karke dena hoga poora, koi rebate nahin milega

Yahi reason hai ki ₹12.75 lakh tak tax-free hai, par ₹12.76 lakh pe pura tax lag jata hai.

Business Walon Ke Liye Kya Hai?

Salaried logon ke liye ₹12.75 lakh tak tax free.

Business walon ke liye sirf ₹12 lakh tak tax free.

Uske upar kamaaya to normal slab rates lagenge.

Old vs New Tax: Kya Choose Karein?

✅ ₹12.75 lakh tak salary hai, to new tax system best hai!
✅ Agar salary ₹12.76 lakh ya zyada hai, to old tax system better ho sakta hai agar deductions mil rahe hain.

Budget 2025-26 Ke Dusre Updates

1. Rent TDS ₹2.4 lakh se badhakar ₹3 lakh ho gaya.

Matlab samjho kya hai iska:

Rent par TDS tenant kaatkar sarkar ko jama karta hai, phir bacha hua amount landlord ko deta hai.

Naya Rule: ₹2.4 Lakh se ₹3 Lakh Tak TDS Limit Badha di Gayi!

Pehle agar 1 saal me ₹2.4 lakh (₹20,000/month) ya usse zyada rent dete the, to 5% TDS kaatna padta tha.

Ab ye limit ₹3 lakh (₹25,000/month) ho gayi hai.

Simple Example:

✅ Pehle: Agar aap ₹21,000/month rent dete the, to TDS lagta tha kyunki ₹2.4 lakh se zyada tha.

✅ Ab: Agar aap ₹24,000/month rent dete hain, to TDS nahi katega kyunki ₹3 lakh tak tax-free kar diya hai.

✅ Agar ₹25,000 se zyada rent hai, to 5% TDS kaatna hoga.

Iska Fayda Kise Hua?

🔹 Chhoti rental properties ke tenants ko – Jo ₹25,000 se kam rent dete hain, unko ab TDS ka jhanjhat nahi hoga.

🔹 Landlords ko – Unka rent pehle se zyada tax-free ho gaya.

🔹 Tenants ki cash flow better hogi – Kyunki pehle ₹20,000/month tak ka rent tax-free tha, ab ₹25,000 tak tax-free ho gaya.

Yeh change tax compliance ko asaan banane ke liye kiya gaya hai! 😊

2. Senior citizens ke interest income pe double exemption.

Matlab Samjho:

Pehle senior citizens ko ₹50,000 tak ke interest income (bank FD, savings account, post office deposits) par tax nahi lagta tha.

Ab ye limit ₹1,00,000 tak badha di gayi hai. Matlab:

Pehle: ₹50,000 tak ka interest tax-free tha.
Ab: ₹1,00,000 tak ka interest tax-free hai.

Simple Example:

✅ Mr. Sharma (Senior Citizen) ka FD interest ₹90,000 hai.
✅ Pehle ₹50,000 tak tax-free hota tha, baki ₹40,000 pe tax lagta.
✅ Ab pura ₹90,000 tax-free hai kyunki exemption limit ₹1,00,000 ho gayi hai.

Iska Fayda Kya Hua?

🔹 Senior citizens ka tax burden kam ho gaya.
🔹 Fixed deposits aur savings pe zyada interest kama sakte hain bina tax bhare.
🔹 Investment aur savings ke liye incentive badh gaya hai.

Ye change senior citizens ki financial security badhane ke liye kiya gaya hai! 😊

3. 4 saal tak old income tax returns revise kar sakte hain.

Matlab samjho:

Pehle agar aapne income tax return (ITR) file kar diya tha aur usme koi galti ho gayi (jaise income ka galat calculation, deductions miss ho gaye, ya extra tax bhar diya), to aap sirf 2 saal tak usko correct (revise) kar sakte the.

Ab ye time limit 4 saal kar di gayi hai, matlab aap pichle 4 saal tak apna ITR revise kar sakte hain agar koi mistake ho.

4. Do ghar hone pe dono pe self-occupied ka benefit milega.

Matlab Samjho:

Pehle agar kisi vyakti ke 2 ghar hote the, to sirf 1 ghar ko “self-occupied” maana jata tha, aur doosre ghar par notional rent (kalpnik kiraya) maana jata tha, chahe aap usme rahe ya nahi. Is notional rent par tax lagta tha.

Ab naye rule ke mutaabik, agar aapke 2 ghar hain, to dono ko “self-occupied” maana jayega aur notional rent dene ki zaroorat nahi hogi.

Example :
✅ BSH ke paas ek flat Delhi me hai aur ek Mumbai me (dono me kabhi-kabhi rehta hai).
✅ Pehle sirf ek ghar tax-free hota, doosre par notional rent ka tax bharna padta.
✅ Ab naye rule ke hisaab se dono ghar tax-free rahenge.

Iska Fayda Kya Hua?

🔹 Jinke paas 2 ghar hain, unko notional rent ka tax nahi dena padega.
🔹 Log bina tax burden ke doosra ghar rakh sakte hain.
🔹 Investment aur real estate ownership promote hogi.

Ye rule multi-city ya multiple property owners ke liye ek bada relief hai! 😊

5. Education loan leke ₹10 lakh tak bahar bhejne pe no TCS.

Matlab Samjho:

Pehle agar koi student higher studies ke liye India se bahar paisa bhejta tha, to us paisa transfer (remittance) par 5% TCS (Tax Collected at Source) lagta tha.

Ab naye rule ke mutaabik, agar ye paisa education loan lekar bheja ja raha hai, to ₹10 lakh tak koi TCS nahi lagega.

Example:

✅ Rohan USA me MBA kar raha hai aur usko ₹10 lakh fees bhejni hai.
✅ Pehle is ₹10 lakh pe 5% TCS (₹50,000) bharna padta.
✅ Ab agar ye paisa education loan se bheja ja raha hai, to ₹50,000 ka TCS nahi katega.
✅ Agar ₹10 lakh se zyada bheja, to sirf extra amount pe TCS lagega.

Iska Fayda Kya Hua?

🔹 Bahar padhne wale students aur unke parents ka financial burden kam ho gaya.
🔹 Loan lekar padhai karne walon ke liye extra tax ka jhanjhat nahi hoga.
🔹 Higher education ke liye foreign remittance process aur easy ho gaya.

Ye rule students aur unke parents ke liye ek bada relief hai! 😊

Conclusion

Agar aapki salary ₹12 lakh tak hai, to tax nahi dena hoga. Lekin agar ₹12.76 lakh ho gayi, to tax bharna padega! Aapko smartly Old ya New Tax System select karna chahiye.