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INCOME TAX · SALARY AND EMPLOYEES

Standard Deduction: The Salary Benefit You Do Not Need Receipts For

Understand the ₹50,000 and ₹75,000 limits, multiple-employer situations and the difference between pension and family pension.

By Vyapar Setu Online | Salary and employees · 26 October 2026

An Indian employee reviewing salary documents at her home desk

Income Tax learning series · Salary and employees · Article 7 of 27

Unlike a rent or insurance claim, the salary standard deduction does not ask you to prove that you spent a particular amount. It is a prescribed reduction in salary income, subject to the applicable limit.

Year guide: Numerical limits, examples and familiar section numbers in this article refer to FY 2025–26 / AY 2026–27 under the Income-tax Act, 1961, unless stated otherwise. Income from 1 April 2026 belongs to Tax Year 2026–27 under the Income-tax Act, 2025, with corresponding provisions and numbering. Check the year before applying a rule. Official transition guidance.

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