Up to 2.5L: Constant at 0%
2.5L–5L: Constant at 5%
5L–10L: Constant at 15%
10L+:
- **30%** in 2021–2022
- **Reduced to 25%** from 2023 onward
Tax structure remained table for lower and middle-income groups.
A notable tax cut for the highest slab in 2023 reflects a policy shift.
May encourage investment or compliance among high earners.
No changes seen for slabs below ₹10L, supporting progressive taxation.
This analysis shows targeted reforms in India’s tax structure.
Suggests a policy focus on easing tax burden for high-income earners without altering lower-income slabs.
Useful for economists, tax policy analysts, and financial planners.