`The income tax rates and surcharge rates as per the old and new regime are as follows:
| Income Tax Slabs | Old Regime | New Regime | Surcharge Rate |
|---|---|---|---|
| ₹0 - ₹2.5 lakh | exempted | exempted | 0 |
| ₹2.5 lakh - ₹5 lakh | 5% | 5% | 0 |
| ₹5 lakh - ₹7.5 lakh | 20% | 10% | 0 |
| ₹7.5 lakh - ₹10 lakh | 20% | 15% | 0 |
| ₹10 lakh - ₹12.5 lakh | 30% | 20% | 0 |
| ₹12.5 lakh - ₹15 lakh | 30% | 25% | 0 |
| ₹15 lakh - ₹50 lakh | 30% | 30% | 0 |
| ₹50 lakh - ₹1 crore | 30% | 30% | 10 |
| ₹1 crore - ₹2 crore | 30% | 30% | 15 |
| ₹2 crore - ₹5 crore | 30% | 30% | 25 |
| ₹5 crore - Above | 30% | 30% | 37 |