UGC Approved Journal no 63975(19)
New UGC Peer-Reviewed Rules

ISSN: 2349-5162 | ESTD Year : 2014
Volume 12 | Issue 10 | October 2025

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Published in:

Volume 12 Issue 7
July-2025
eISSN: 2349-5162

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Published Paper ID:
JETIRGZ06005


Registration ID:
567348

Page Number

24-28

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Title

COMPREHENSIVE ANALYSIS OF INCOME TAX REFORMS IN INDIA’S UNION BUDGET 2025-2026

Abstract

The proposed Income-Tax Bill, 2025. The new regime introduces a zero-tax slab for income up to ₹12 lakh under specific conditions. India’s Union Budget 2025-2026 introduces sweeping reforms to the income tax framework, prioritizing middle-class relief, senior citizen welfare, and compliance simplification. This paper provides an exhaustive analysis of the revised tax slabs, deductions, and policy changes under the New Tax Regime, juxtaposed against the Old Regime. Using empirical data, case studies, and stakeholder feedback, the study evaluates the socio-economic impact of these reforms and offers actionable recommendations for policymakers.

Key Words

New Tax Regime 2025, Section 87A Rebate, TDS on Rent, Senior Citizen Deductions, Zero-Tax Threshold, Fiscal Equity

Cite This Article

"COMPREHENSIVE ANALYSIS OF INCOME TAX REFORMS IN INDIA’S UNION BUDGET 2025-2026", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 7, page no.24-28, July-2025, Available :http://www.jetir.org/papers/JETIRGZ06005.pdf

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2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

"COMPREHENSIVE ANALYSIS OF INCOME TAX REFORMS IN INDIA’S UNION BUDGET 2025-2026", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 7, page no. pp24-28, July-2025, Available at : http://www.jetir.org/papers/JETIRGZ06005.pdf

Publication Details

Published Paper ID: JETIRGZ06005
Registration ID: 567348
Published In: Volume 12 | Issue 7 | Year July-2025
DOI (Digital Object Identifier):
Page No: 24-28
Country: -, -, India .
Area: Engineering
ISSN Number: 2349-5162
Publisher: IJ Publication


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