HUF (Hindu Undivided Family) bana kar tax bachana hamesha se ek smart move raha hai. Lekin Financial Year 2025-26 (Assessment Year 2026-27) mein sarakar ne New Tax Regime ke slabs mein jo badlav kiye hain, wo HUF (HUF Income Tax Calculation FY 2025-26) ke liye kisi vardaan se kam nahi hain.
Aaj hum ₹14,00,000 ki income ka example lekar samjhenge ki kaise aap ₹1.48 Lakh se zyada tax bacha sakte hain.
1. HUF New Tax Regime (Slabs & Calculation)
New Tax Regime mein tax ki daren (rates) kam rakhi gayi hain taaki logon par tax ka bojh kam ho. Chaliye iska break-up dekhte hain:
New Regime ke Slabs (HUF ke liye):
- Up to ₹4,00,000: Nil (Zero Tax)
- ₹4,00,001 to ₹8,00,000: 5%
- ₹8,00,001 to ₹12,00,000: 10%
- ₹12,00,001 to ₹16,00,000: 15%
- (And so on up to 30% for above ₹24 Lakhs)
₹14 Lakh Par Tax Kaise Calculate Hoga?
Calculation dekhein:
- Pahle ₹4,00,000 par = ₹0
- Agle ₹4,00,000 (₹4L se ₹8L) ka 5% = ₹20,000
- Agle ₹4,00,000 (₹8L se ₹12L) ka 10% = ₹40,000
- Bache hue ₹2,00,000 (₹12L se ₹14L) ka 15% = ₹30,000
- Total Tax: $20,000 + 40,000 + 30,000 = 90,000$
- Add 4% Cess: $90,000 \times 4\% = 3,600$
- Total Tax Payable: ₹93,600
2. HUF Old Tax Regime (Slabs & Calculation)
Old Regime mein tax rates purane hain aur slabs jaldi badhte hain, lekin yahan aapko deductions (jaise 80C, 80D) milti hain. Bina deduction ke calculation niche di gayi hai:
Old Regime ke Slabs (HUF ke liye):
- Up to ₹2,50,000: Nil
- ₹2,50,001 to ₹5,00,000: 5%
- ₹5,00,001 to ₹10,00,000: 20%
- Above ₹10,00,000: 30%
₹14 Lakh Par Tax Breakdown:
- Pahle ₹2,50,000 par = ₹0
- Agle ₹2,50,000 (₹2.5L se ₹5L) ka 5% = ₹12,500
- Agle ₹5,00,000 (₹5L se ₹10L) ka 20% = ₹1,00,000
- Bache hue ₹4,00,000 (₹10L se ₹14L) ka 30% = ₹1,20,000
- Total Tax: $12,500 + 1,00,000 + 1,20,000 = 2,32,500$
- Add 4% Cess: $2,32,500 \times 4\% = 9,300$
- Total Tax Payable: ₹2,41,800
3. Maha-Bachat: ₹1,48,200 Kaise Bache?
Ab dono ko aamne-saamne rakh kar dekhte hain:
| Particulars | Old Tax Regime | New Tax Regime |
| Total Tax Payable | ₹2,41,800 | ₹93,600 |
| Net Saving | – | ₹1,48,200 |
Fayda Kyun Hua?
New Regime mein ₹4 Lakh tak koi tax nahi hai, jabki Old mein sirf ₹2.5 Lakh tak hi chhoot thi. Saath hi, New Regime mein 20% aur 30% wale bracket bahut late shuru hote hain, jiski wajah se Tax sidha adha ho gaya!
Expert Conclusion (CA ki Advice)
Agar aap ek HUF chalate hain aur aapke paas bohot zyada investments (LIC, Mediclaim, etc.) nahi hain, toh New Tax Regime aapke liye sabse best hai. Yeh na sirf aapka paisa bachata hai, balki tax filing ko bhi simple banata hai.
Note: Yeh calculation sirf ek illustration hai. ITR file karne se pahle apni actual income aur exemptions ki jaanch zaroor karein.
Is article ko share karein aur apne doston ki help karein tax bachane mein!
