{
 "_schema": 1,
 "newRegime": {
  "fy2526": {
   "slabs": [
    [
     400000,
     0
    ],
    [
     800000,
     0.05
    ],
    [
     1200000,
     0.1
    ],
    [
     1600000,
     0.15
    ],
    [
     2000000,
     0.2
    ],
    [
     2400000,
     0.25
    ],
    [
     null,
     0.3
    ]
   ],
   "note": "115BAC, 1961 Act"
  },
  "ty2627": {
   "slabs": [
    [
     400000,
     0
    ],
    [
     800000,
     0.05
    ],
    [
     1200000,
     0.1
    ],
    [
     1600000,
     0.15
    ],
    [
     2000000,
     0.2
    ],
    [
     2400000,
     0.25
    ],
    [
     null,
     0.3
    ]
   ],
   "note": "s.202, Income-tax Act 2025 — unchanged by Budget 2026"
  }
 },
 "oldRegime": {
  "slabs": [
   [
    250000,
    0
   ],
   [
    500000,
    0.05
   ],
   [
    1000000,
    0.2
   ],
   [
    null,
    0.3
   ]
  ],
  "exempt": {
   "below60": 250000,
   "60to80": 300000,
   "above80": 500000
  }
 },
 "surcharge": [
  [
   50000000,
   0.37,
   0.25
  ],
  [
   20000000,
   0.25,
   0.25
  ],
  [
   10000000,
   0.15,
   0.15
  ],
  [
   5000000,
   0.1,
   0.1
  ]
 ],
 "surcharge_note": "[threshold, old-regime rate, new-regime rate]; marginal relief applied; capped 15% on 111A/112/112A gains",
 "verified_on": "2026-09-18",
 "source": "Income-tax Act 2025 s.202 / Finance Act 2026 (no change)",
 "_source": "https://itrsaral.in/data",
 "_license": "CC BY 4.0 — cite itrsaral.in"
}