10 income tax rules coming into effect From April 1

From April 1, 2023 several changes related to personal finance would kick in.

Zee Media Bureau
Mar 27, 2023

New Income Tax Regime

1. For tax payers earning up to Rs 7 lakh in annual income, it would not be subject to tax

New Income Tax Regime

2. Under the new tax regime with effect from April 1, if a taxpayer has annual income of Rs 7 lakh s/he pays no tax. But if s/he has income of Rs 7,00,100 s/he pays tax of 25,010

Reduction In Tax Slabs

3. The number of tax slabs has been decreased to five from the previous six

Standard Deduction

4. A standard deduction of Rs 50,000 under the new system, which forbids assessees from claiming exemptions or deductions on their investments

Surcharge On HNIs Income

5. For high net worth persons with income over Rs 2 crore, surcharge to be reduced from 37% to 25% for those with high salaries

Tax On Debt Mutual Funds

6. From April 1, investments in debt mutual funds will be taxed as short-term capital gains, stripping investors of the long-term tax benefits that made such investments popular

Conversion Of Physical Gold Into EGR

7. From April 1, Physical gold conversion into Electronic Gold Receipt (EGR) vice versa by a SEBI-registered Vault Manager will not attract any capital gain tax

Tax On Life Insurance Maturity

8. Maturities of life insurance policies with an annual premium of Rs 5 lakh and above taken after 1 April 2023 will be taxed. Ulips are not included in this though

Tax On Online Gaming

9. From April 1, the would impose a 30 percent tax on net winnings from online gaming and also do away with the existing threshold limit of Rs 10,000

Amendments To Section 54 And 54F

10. From April 1, Govt will impose a limit of Rs 10 crore for deduction on long-term capital gain tax for reinvestment in residential properties under Section 54 and 54F of the Income Tax Act

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