Compare Old Regime vs New Regime (FY 2024-25 / AY 2025-26)
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Senior citizen: 60+ years
Required for HRA exemption
Max deduction: ₹2L under Old Regime
Max: ₹1,50,000
Includes:
Max: ₹50,000 (additional deduction)
Deposit of salary by employer in NPS
50% of eligible amount
Max: ₹10,000