According to the Budget 2023, which of the following changes is/ are correct regarding “ Income tax” ?
I. Rebate limit of Personal Income Tax to be increased to Rs . 7 lakh from
the current Rs . 5 lakh in the new tax regime .
II. The new tax regime was introduced in 2021 .
III. According to the new tax regime the highest income tax rate is 30 %.
Rebate limit of Personal Income Tax to be increased to Rs. 7 lakh from the current Rs. 5 lakh in the new tax regime. Thus, persons in the new tax regime, with income up to Rs. 7 lakh to not pay any tax. Tax structure in new personal income tax regime, introduced in 2020 with six income slabs, to change by reducing the number of slabs to five and increasing the tax exemption limit to Rs. 3 lakh. Change to provide major relief to all tax payers in the new regime.
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