Section 202 of the Income-tax Act 2025
Stub article on Section 202 of the Income-tax Act 2025. A full encyclopedic entry is pending.
What this article will cover
A full salary-calculator article on Section 202 of the Income-tax Act 2025 will cover the default new-regime provision as renumbered from Section 115BAC of the 1961 Act, its slab table, the deductions it keeps and switches off, the option and Form 10-IEA machinery, its commencement from 1 April 2026 and first application to the tax year 2026-27, and how it maps to the old numbering, with internal links to neighbouring topics on salary-calculator.in and a references section pointing to primary sources.