The Tax Regime Comparison: New vs. Old, FY 2024-2025 | Choose the Best Tax Regime | BTHAWK

  • Seema Dhaka
  • 21-03-2024

Overview

   tax-regime-comparison-new-vs-old-fy-2024-2025-choose-best-tax-regime-bthawk-1723551560
  • Seema Dhaka
  • 21-03-2024

Introduction to the Tax Regime

Tax payments are the responsibility of every individual and are also vital to the development of our nation. When people are aware of the various tax systems, they may make wiser decisions. Presently, taxpayers in India have the option to switch between the old and new tax systems. The purpose of this article is to illustrate the distinctions between the two tax systems, the advantages of each, and the factors that should be taken into account when determining which tax system is most advantageous for the fiscal year 2023–24 and the assessment year 2024–25.

Understanding the New and Old Tax Regimes

What is the new tax system?

2020 saw the reduction of tax rates and the implementation of a new system. The objective was to make taxes understandable. This regulation stipulates that individuals may opt not to use certain tax benefits and deductions provided under the previous system in exchange for reduced tax rates.

What was the old tax system?

Individuals are eligible for numerous tax deductions and benefits under the long-standing, antiquated system. The tax rates under this regime are greater than those under the new system.\

Major Differences between the Old and New Tax Systems

The following are the primary distinctions between the previous and new tax systems:

  • Tax Slabs

As a result of the new tax system, tax categories are more transparent, and individuals are able to remit lower tax payments. The old tax system, on the other hand, utilized a broader spectrum of tax categories, requiring individuals with particular incomes to remit a greater tax burden.

  • Exemptions and deductions

An important distinction between the two tax systems pertains to the permissible deductions and allowances. Individuals were eligible to deduct various tax benefits under the previous system, including mortgage interest, medical expenses, and educational expenses. The new tax system has eliminated the majority of these tax benefits and exemptions.

Advantages of the New Tax Regime

 Lower tax rates

One of the principal advantages of the new tax system is its reduced tax rates. Individuals now have more disposable income and can save more money due to the reduction in tax rates under this system. This can provide them with a sense of financial security and assist them in better planning their general finances.

Simplicity and Ease of Compliance

The primary objective of a new tax system is to streamline the taxation process and facilitate individuals' tax payments. Eliminating certain deductions and exemptions simplifies the process of calculating one's taxes. Additionally, taxpayers are not required to maintain a record of which exclusions and deductions are permissible, saving them time and effort during the filing process.

No Need for Tax Planning

Individuals were frequently required to strategize their tax returns with the intention of capitalizing on their exemptions and discounts under the previous tax structure. This requires yearly financial planning and strategy formulation. However, because of the new tax system, individuals are no longer required to engage in as much tax planning. They no longer have to limit themselves to just thinking about ways to lower their tax burden. They can instead concentrate on their savings and financial objectives.

Advantages of the Old Tax Regime

More Deductions and Exemptions

An advantageous aspect of the previous tax system was the large number of deductions and allowances. On their taxes, individuals may deduct expenses such as home loan interest, medical expenditures, and educational expenses, among others. These deductions contribute to a reduction in taxable income, thereby diminishing the overall tax liability.

Flexibility for Different Tax Profiles

The old tax system gave people with different tax situations more freedom. If someone gets a lot of perks and tax breaks, they should stick with the old tax system. They are able to lower their tax bill by using the deductions and exemptions that are available to them.

Calculating Tax Liability under the New and Old Tax Regimes

Calculating Tax Liability under the New and Old Tax Regimes

The New Regime Tax Calculation Process has been implemented.

  • It is easier to figure out how much tax to pay with the new slab-based method. People who owe taxes need to take their income and compare it to the different tax brackets. Then, they need to pay the right amount of tax. They don't have to worry about what they can and can't take.

The Old Regime Tax Calculation Process is now available.

  • In the past, one had to add up all of their pay and then take away any credits or exemptions that applied. We then use the remaining income to calculate the taxable income. Next, we use the tax rate to predict the tax amount.

Case Studies: Which Tax Regime is Better?

To better understand the benefits and drawbacks of each tax regime, let's consider two case studies:

Case Study 1: Salaried Individuals with Limited Deductions

  • Mr. Sharma works for money, but some of it is taken away from his pay. He can't lower the interest on his home loan or his big medical bills. In this case, one would benefit from the new tax system's lower tax rates. Tax time is easy for him because he doesn't have to plan much.

Case Study 2: A Self-Employed Individual with High Deductions

  • Mrs. Kapoor works for herself and takes out a lot of her costs, like health care costs, school costs, and home loan interest. In this case, she should stick with the old tax scheme. Her tax bill will go down, and she will save more money if she uses these perks.
  • These case studies show how important it is to think about each person's situation and finances when choosing between the two tax systems.

Factors to Consider When Choosing a Tax Regime

Factors to Consider When Choosing a Tax Regime

When choosing between the new and old tax regimes, several factors need to be considered:

a. Income Level and Tax Slabs

The tax rates and levels differ between the two systems. The new tax system's lower tax rates might be advantageous for those with lower incomes. On the other hand, those with higher incomes and larger tax deductions might have benefited more from the previous tax structure.

b. Deductions and Exemptions

Consider the tax benefits and deductions you qualify for, as well as the amount of money you would receive by claiming them. Determine if the advantages of reduced tax rates under the new system outweigh the tax reductions provided by the previous one.

c. Future Financial Goals

Consider your long-term financial objectives and how the tax structure you select will contribute to achieving them. Consider your long-term objectives, including those related to investing, retirement, and other plans. The tax system you choose may impact your financial planning and ability to save money.

d. Tax Planning

Consider your financial capacity and your desire to engage in tax planning. Those who enjoy strategically planning to maximize tax deductions and credits might have had more opportunities to do so under the previous tax system. However, the new tax system could be a more favorable option if you prefer simplicity and avoid extensive tax planning.

Conclusion

To pick the best tax plan for the year, you need to carefully consider your income, expenses, financial goals, and tax planning options. With the old tax system, you had more freedom and benefits. With the new one, it's easy to understand and pays less tax. Take a look at your position and weigh the pros and cons of each tax system. If you need to, talk to tax experts or financial advisors. It is important to remember that the tax system you pick can have a big impact on your overall tax bill and financial planning. Make a choice that fits your financial goals and is based on good information. Take some time to think about your position. Pay attention to your income, the perks you can get, your long-term money goals, and the way you like to file your taxes. When you know what to do, you can pay less in taxes and improve your financial health. Check your tax plan often to make sure you're still following the rules and stay up-to-date on any changes to tax laws and rules. It is possible to handle your taxes well and improve your long-term financial health by planning your taxes well and making smart choices.

To make sure you have correct and up-to-date information, it's a good idea to talk to a tax or financial expert. Consider looking into well-known tax compliance companies, such as BTHAWK Compliance Services, to make the process go more easily.

Kindly be informed that the information shared above is strictly intended for educational purposes only. It is highly recommended to seek the guidance of a skilled professional for any financial transactions or compliance services to guarantee legal adherence and mitigate any potential challenges.

Frequently Asked Questions

When people choose a tax system, they should think about a number of things, including:
(A) Income Level and Tax Slabs: Look at the tax slabs and rates based on your income. People with lower incomes may benefit from the new system, while people with higher incomes who get exemptions may benefit from the old system.
(B) Deductions and Exemptions: Look at the deductions and exemptions that are available and compare their benefits to the idea of lower tax rates under the new system.
(C) Future Financial Goals: Think about how your current goals fit in with your long-term and short-term financial goals, such as investments, retirement plans, and long-term goals.
(D) Tax Planning: Think about your desire and ability to do tax planning tasks. The old system allows for more strategic planning, while the new system makes things easier.

Individuals can opt for the new tax regime for FY 2023-2024 through the following steps:
a. Choice Without Obligation: People can choose not to follow the new tax rules if they want to, depending on their own situations.
b. Statement to Employer: Before you start working, let your boss know that you want to use the correct tax rates on your salary by filling out the required forms.
c. People who are self-employed: If you are a self-employed person, choose the right tax regime when you file your income tax report.
d. Changing Regimes: You can change between regimes in future years, but before you do, make sure you know which benefits you are eligible for.

For FY 2023–2024, the tax liability is estimated in two different ways under the new and old tax regimes:
a. New Regime: Uses a simple slab structure that doesn't think about deductions and exemptions, which makes the calculation process easier.
b. Old Regime: This method involves finding the total income, taking out any deductions that apply, figuring out the taxable income, and then figuring out the tax based on the tax slabs that apply.

The advantages of the new tax regime for the financial year 2023-2024 include:
1. Lower Tax Rates: The new system lowers tax rates, which gives people more money to spend and makes total financial planning easier.
2. Ease of Compliance: The new tax system is simpler because there are fewer deductions and exemptions. This makes it easier for taxpayers to meet their responsibilities.
3. No Need to Plan Your Taxes: Unlike the old system, people don't have to plan their taxes in detail under the new system. This means they can focus more on their financial goals and assets