Slab & Rebate Explorer — FY 2025-26
Every point on this chart is a full engine computation — slabs, standard deduction, 87A rebate, marginal relief and cess. Notice the new regime hugging zero all the way to ₹12L, then climbing gently thanks to marginal relief — not jumping. That smoothing is s.87A's proviso at work.
New regime (default)Old regime
At ₹12,50,000 gross
New regime: ₹0 · Old: ₹1,79,400
New regime wins here by ₹1,79,400.
For the exam: the rebate u/s 87A is applied to TAX, not income; marginal relief caps the extra tax at the extra income above ₹12L; and cess lands after both. Trace the flat-then-gentle start of the green line — that's all three interacting.