For the tax year 2026-27, under the default tax regime of the Income-tax Act, 2025, which of the…
Under the default (new) tax regime, the employer’s contribution to the employee’s account under the National Pension System remains deductible, so the employer allows it…
Choose your answer
For the tax year 2026-27, under the default tax regime of the Income-tax Act, 2025, which of the following deductions is allowed in computing the tax deducted at source from salary?
Answer and explanation
Correct answer B
Under the default (new) tax regime, the employer’s contribution to the employee’s account under the National Pension System remains deductible, so the employer allows it when computing tax on salary. Deductions for health insurance premiums, charitable donations and savings-account interest are available only to an employee who opts for the optional (old) regime, so under the default regime the employer cannot allow them.
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West Bengal SET (WB SET)