Deductions & exemptions
Applied automatically: standard deduction (₹50,000 old / ₹75,000 new), 30% deduction on rent, unused basic exemption against capital gains, rebate u/s 87A with marginal relief, and surcharge with marginal relief. HRA, 80C, 80D, 80CCD(1B) and self-occupied home-loan interest count only under the old regime.