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To avail the benefit of NIL tax liability, taxpayers only need to file their Income Tax Return (ITR)âno additional steps are required."},{question:"Who will benefit from the change in tax slabs?",answer:"The new tax regime applies to: Individuals, Hindu Undivided Families (HUFs), Associations of persons (excluding co-operative societies), Bodies of individuals, and Artificial juridical persons. All taxpayers falling under these categories will benefit from the revised tax slabs and rates."},{question:"How much tax did a person earning â¹12 lakh pay earlier, and how much now?",answer:"Previously, under the new tax regime, an individual earning â¹12 lakh was required to pay â¹80,000 in income tax. With the latest changes, this tax liability has been reduced to NIL."},{question:"How much extra money will taxpayers save due to these changes?",answer:"The government estimates that approximately â¹1 lakh crore will remain in the hands of taxpayers due to the revised slabs and rebate adjustments."},{question:"What is marginal relief, and how does it work?",answer:"Marginal relief ensures that taxpayers with income slightly above â¹12 lakh do not pay excessive tax compared to those earning â¹12 lakh or below. If a taxpayer earns â¹12,10,000, they would normally pay â¹61,500 in tax. However, under marginal relief, they will pay only â¹10,000, ensuring their net income remains close to â¹12 lakh."},{question:"What is the maximum rebate available to taxpayers?",answer:"The maximum rebate available is â¹60,000, applicable to taxpayers earning up to â¹12 lakh."},{question:"What was the earlier limit for NIL tax payment?",answer:"Previously, the NIL tax threshold was â¹7 lakh. This budget has increased the limit to â¹12 lakh, benefiting over 1 crore taxpayers."},{question:"Is the standard deduction available under the new regime?",answer:"Yes, the standard deduction of â¹75,000 is available in the new tax regime. In the old tax regime, the standard deduction was â¹50,000."},{question:"How many taxpayers will benefit from these new slabs?",answer:"Approximately 8.75 crore individuals have filed ITRs for AY 2024-25. A large section of these taxpayers will benefit from the revised rates and increased NIL tax threshold."},{question:"Does the rebate apply to capital gains, lottery winnings, or special rate income?",answer:"No, the rebate does not apply to capital gains, lottery winnings, or other income taxed at special rates under the Income Tax Act. 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