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You get your salary every month. TDS gets deducted every month. You've never questioned it, right?

You should.

From April 1, 2026 — 21 days from now — India's entire Income Tax Act changes. The section your employer uses to calculate your TDS, the section numbers on your Form 16, the references your CA uses — all of it is being renumbered under the new Income Tax Act 2025.

Most salaried employees will find out only when they see an unfamiliar section number on their April payslip and panic.

This plain-language guide covers everything you actually need to know:

  • Section 192 becomes Section 392 — what this means for your payslip from April 2026 and why your tax amount stays exactly the same

  • Old regime vs new regime — the one decision you must make before April and the exact breakeven point that tells you which one saves more money

  • 80DD and 80DDB — two deductions most salaried employees have never heard of, and why you may be leaving significant money unclaimed every year

  • Standard deduction confusion cleared — ₹50,000 or ₹75,000, which one applies to you, and why ₹12.75L zero-tax is not the same as ₹12L zero-tax

  • Employer NPS — the number your HR is probably quoting wrong — it is 14% for government employees and 10% for private sector, and the difference matters

  • Foreign assets — if you hold ESOPs, RSUs, or a foreign bank account, what you must declare every year even if those assets earned nothing

  • Two complete checklists — one for filing FY 2025–26 before July 31, and one for planning FY 2026–27 before April arrives

Whether you are filing your first return or your fifteenth — this guide tells you exactly where you stand under both acts, both regimes, in plain language.

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