Budget 2018 : Income Tax Calculation after 40000 standard deduction



  • Finance Minister Arun Jaitley did not change any slabs or rates of personal income tax in budget 2018. Though, he announced a standard deduction of Rs. 40000 in place of exemptions allowed for medical reimbursement i.e. Rs. 15000 & transport allowance i.e. Rs. 19200.
  • He also announced cess increased on income tax from 3 per cent to 4 per cent for taxpayers.
We have provided few examples on how these tax changes will impact your income tax going forward in 2018-19 (Assessment Year 2019-20), if you are a salaried employee.

Example – 1 (In Rs.
Total savings: Rs. 244
For FY 2017-18
Taxable Income - 400000
Standard Deduction - NA
Medical Reimbursement & Transport Allowance - 34200
Net Taxable Income - 365800
Income Tax - 5964 (with 3% cess)
For FY 2018-19
Taxable Income - 400000
Standard Deduction - 40000
Medical Reimbursement & Transport Allowance - NA
Net Taxable Income - 360000
Income Tax - 5720 (with 4% cess)

Example – 2 (In Rs.
Total savings: Rs. 187
For FY 2017-18
Taxable Income - 1200000
Standard Deduction - NA
Medical Reimbursement & Transport Allowance - 34200
Net Taxable Income - 1165800
Income Tax - 167107 (with 3% cess)
For FY 2018-19
Taxable Income - 1200000
Standard Deduction - 40000
Medical Reimbursement & Transport Allowance - NA
Net Taxable Income - 1160000
Income Tax - 166920 (with 4% cess)


Example – 3 (In Rs.
Total loss: Rs. 1013
For FY 2017-18
Taxable Income - 1600000
Standard Deduction - NA
Medical Reimbursement & Transport Allowance - 34200
Net Taxable Income - 1565800
Income Tax - 290707 (with 3% cess)
For FY 2018-19
Taxable Income - 1600000
Standard Deduction - 40000
Medical Reimbursement & Transport Allowance - NA
Net Taxable Income - 1560000
Income Tax - 291720 (with 4% cess)

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