How the old and new Indian tax regimes differ, the deductions and exemptions the old regime allows, the lower slab rates under the new regime, and a worked comparison on the same salary.
Primary source: Income tax slabs and rates (Income Tax Department).
This explainer sets out old versus new tax regime in india 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.