Income Tax Return Review — ITR-1, ITR-2, ITR-3, ITR-4 · Sessions saved for team access
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Tax computed under BOTH old and new regime — correct regime chosen (lower tax)
Section 115BAC Income Tax Act
New regime: standard deduction ₹75,000 (FY25) available — no 80C/80D/HRA deductions
Section 115BAC(2)
Old regime: all deductions verified — 80C ₹1.5L, 80D ₹25K/₹50K, HRA, LTA, home loan interest
Chapter VI-A, Section 10
Regime once selected in ITR cannot be changed after due date filing (business income assessees)
Section 115BAC(6)
Senior citizen (60+) and super senior (80+) — higher basic exemption in old regime: ₹3L and ₹5L
Section 87A, Part I First Schedule