{
  "name": "RupeeCalc AY 2026-27 tax slab assumption file",
  "generated_on": "2026-05-20",
  "official_source": "https://www.incometax.gov.in/iec/foportal/help/individual/return-applicable-1",
  "important_note": "This file reflects RupeeCalc calculator assumptions and must be verified before filing. Business/profession cases may have additional regime-switch rules.",
  "new_regime_slabs": [
    {
      "from": 0,
      "to": 400000,
      "rate": 0
    },
    {
      "from": 400001,
      "to": 800000,
      "rate": 0.05
    },
    {
      "from": 800001,
      "to": 1200000,
      "rate": 0.1
    },
    {
      "from": 1200001,
      "to": 1600000,
      "rate": 0.15
    },
    {
      "from": 1600001,
      "to": 2000000,
      "rate": 0.2
    },
    {
      "from": 2000001,
      "to": 2400000,
      "rate": 0.25
    },
    {
      "from": 2400001,
      "to": null,
      "rate": 0.3
    }
  ],
  "standard_deduction_note": "Standard deduction eligibility and amount depend on taxpayer category and current official guidance. Verify before filing.",
  "cess_note": "Health and education cess may apply on tax liability as per current official guidance."
}