How-To
- How to switch tax regime
How a government employee or pensioner switches tax regime: choose in the return by the Section 139(1) due date, and file Form 10-IEA only for business income.
- Tax regime break-even: when the old regime wins
A guide to the tax-regime break-even: the deduction level at which the old regime beats the new for a government employee, with a table for FY 2026-27.