The Indian income tax slabs under the new regime for AY 2026-27, the standard deduction for salaried individuals, the section 87A rebate, and the surcharge and cess that apply on top.
Primary source: Income tax slabs and rates (Income Tax Department).
This explainer sets out indian income tax slabs as published by the Income Tax Department, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the Income Tax Department publication that carries it.
The rules described here apply to India. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.