Under section 19 of the Income-tax Act, 2025, the standard deduction from salary for an employee whose…

Section 19(1) (Table: Sl. No. 2) of the Income-tax Act, 2025 allows a standard deduction of "Rs. 75,000 or the salary, whichever is less" where income-tax is computed under section 202(1). In any other case, that is, where the employee has opted out of the new tax regime, the deduction is Rs. 50,000 or the salary, whichever is less. This corresponds to section 16 of the repealed Income-tax Act, 1961.