Rules: FY 2025–26 (New Regime). Slabs: 0–4L:0%, 4–8L:5%, 8–12L:10%, 12–16L:15%, 16–20L:20%, 20–24L:25%, >24L:30%. Rebate u/s 87A available up to taxable income ₹12,00,000. 4% cess added.