11/02/2026
💡 New Income Tax Regime Isn’t Just About Standard Deduction — Key Benefits Salaried Taxpayers Still Get
As the Income Tax Act, 2025 and its draft rules are poised to take effect from 1 April 2026, there’s an important narrative shift in how we understand the new tax regime. While popular perception has been that it only offers a standard deduction of ₹75,000, a closer look at official rules reveals that several practical tax benefits continue to apply even if taxpayers opt for the new regime.
Here’s what salaried individuals can still claim under the new system:
✔️ Employer gifts up to ₹15,000 annually remain tax-free festival gifts, vouchers or small rewards won’t add to taxable income.
✔️ Free meals, tea & snacks at the workplace continue to be exempt within prescribed limits.
✔️ Medical treatment for specified serious illnesses (paid by employer in approved hospitals) is not treated as taxable income.
✔️ Interest-free / concessional employer loans up to ₹2 lakh still enjoy exemption.
✔️ Official laptops & computers for work provided by employers remain non-taxable perquisites.
👉 What this means: The new tax regime strikes a balance combining lower tax rates and fewer deductions with everyday perquisites that salaried taxpayers often benefit from. The old regime remains relevant for those who extensively use traditional deductions, while the new regime offers simplicity and operational perks that shouldn’t be overlooked.
📊 For taxpayers and advisors alike, the smarter approach is to compare net tax outgo under both regimes, rather than rely solely on perception.
