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Home/Docs/Entity Reference/Tax Regime Rule — entity reference
REFERENCE · Last reviewed

Tax Regime Rule — entity reference

The per-regime, per-financial-year scalars of the salary income-tax computation that are not slab bands: standard deduction, the section 87A rebate ceiling and cap and its marginal relief, the surcharge maximum and the special-rate surcharge cap, health and education cess, statutory rounding, and what the regime permits at all (Chapter VI-A deductions, house-property loss set-off and its cap). These are data rather than constants deliberately, because the figures move every Budget and the section numbering itself changed with the Income-tax Act, 2025. A company-specific row wins over a shared row with a null PartnerAccountId.

Fields

FieldLabelTypeRequiredWhat it does
AllowsChapterViaDeductionsAllows Chapter VI-A DeductionsBoolean
AllowsHousePropertyLossSetOffAllows House Property Loss Set-OffBoolean
CessRateCess RateCurrencyHealth and education cess as a percentage, charged on tax plus surcharge after all reliefs and rebates. It is applied last before relief under section 89 and the statutory rounding, so it compounds on top of surcharge rather than being levied on base tax alone.
CreatedByIdCreated ByLookup → UserAccountYes
CreatedDateTimeCreated OnDateAndTimeYes
FinancialYearFinancial YearTextFinancial year label in the form 2026-27, derived from the payroll period's end date. The projection requires a row for this exact year in BOTH regimes; when either is absent it writes no projection at all and salary TDS for that month deducts nothing.
HousePropertyLossSetOffCapHouse Property Loss Set-Off CapCurrencyThe section 71(3A) ceiling on setting a house-property loss (typically home-loan interest) against salary — two lakh in the Old regime. Only ever applied when AllowsHousePropertyLossSetOff is not false, and only to a negative house-property figure; positive house-property income is always added in full. In the current projection the house-property input is always nil, so this cap is configuration awaiting a path that supplies it.
IdIdGuidYes
IsActiveIs ActiveBoolean
LabelLabelText
ModifiedByIdModified ByLookup → UserAccountYes
NameNameTextYes
OwnerIdOwnerLookup → UserAccountYes
PartnerAccountIdPartner AccountLookup → AccountThe legal entity this rule set belongs to. Null means it applies to every company in the tenant; where both a shared and a company-specific row exist for the same regime and year, the company-specific one wins.
RebateIncomeCeilingRebate Income CeilingCurrencyThe total income at or below which the section 87A rebate applies. It is a cliff, not a taper: a rupee over the ceiling and the entire rebate is lost, which is precisely why RebateMarginalReliefEnabled exists. It is also the reference point the marginal-relief cap is measured from.
RebateMarginalReliefEnabledRebate Marginal Relief EnabledBooleanNew regime: tax above the ceiling is capped at the income that crossed it.
RebateMaxAmountRebate Max AmountCurrencyThe maximum section 87A rebate. The rebate given is the lower of this figure and the tax on slab-rate income — tax on dividends and on section 111A/112/112A gains is netted off first and never attracts rebate.
RecordTypeIdRecord TypeGuid, hidden
RegimeRegimePickListOld or New, matched exactly when the rule pack is assembled. Both regimes are always computed, so a missing or misspelt value for either one aborts the projection for that employee entirely rather than falling back to the other. Values: Old Regime, New Regime.
RoundingUnitRounding UnitCurrencyThe statutory rounding unit under section 288B, ordinarily 10 rupees. It is applied twice: to total taxable income and again to the final net tax payable, rounding to the nearest multiple away from zero. Zero or null disables rounding and leaves paise on the figure.
SpecialRateSurchargeCapRateSpecial Rate Surcharge CapCurrencyThe surcharge ceiling on the slice of tax attributable to dividends and to section 111A/112/112A capital gains. When special-rate income is present the surcharge is blended — the ordinary rate on the normal slice and this capped rate on the special slice — because applying one rate across the whole tax overstates it.
StandardDeductionStandard DeductionCurrencyThe flat deduction from salary income under section 16(ia) (section 19 in the 2025 Act), applied in BOTH regimes with only the amount differing.
SubscriptionKeySubscription KeyGuid, hiddenYes
SurchargeMaxRateSurcharge Max RateCurrencyThe highest surcharge rate the regime permits. It is enforced as a clamp on whatever the surcharge bands resolve to, so a New-regime row set to 25 keeps a shared 37% band from ever applying, without needing a separate band set per regime.
UpdatedDateTimeUpdated OnDateAndTimeYes

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