CBDT Draft Rules Revive Old Tax Regime
Central Board of Direct Taxes (CBDT) released draft rules for the Income Tax Act, 2025 on February 7, proposing higher tax-free caps for employer allowances — children's education (₹3,000/month), hostel (₹9,000/month) and meals (₹200/meal) — and other revisions to be finalised for implementation from April 1, 2026. The changes could make the old tax regime preferable for some salaried taxpayers, particularly renters claiming HRA, despite added compliance and paperwork.
Scoring Rationale
Official CBDT draft introduces meaningful allowance changes and actionable impacts, but has limited relevance for data-science professionals.
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