Indian Financial Data Reference
A single canonical reference for the numbers most Indian personal-finance questions depend on: income tax slabs, capital gains rates, deduction limits, small savings interest rates and actual fund returns, for tax year 2026-27. Updated each quarter; sources are given under each table. Looking for market data such as SIP inflows or demat accounts? See Indian Investor Statistics.
Income Tax — Tax Year 2026-27
Applies to income earned from 1 April 2026 to 31 March 2027, the first tax year under the Income-tax Act, 2025, which replaced the 1961 Act. "Tax year" replaces the old "previous year" and "assessment year". The Finance Act 2026 left both regimes' slabs unchanged. The new regime is the default; you can choose the old regime to claim deductions such as PPF, HRA and home loan interest.
New Regime — Income Tax Slabs
The default regime. Standard deduction ₹75,000 for salaried employees and pensioners. The rebate under section 156 (old 87A), up to ₹60,000, makes income up to ₹12 lakh tax-free (₹12.75 lakh for salaried, after the standard deduction).
| Income slab | Tax rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
Source: Income-tax Act, 2025 as amended by the Finance Act, 2026. Add 4% health and education cess. Surcharge applies above ₹50 lakh, capped at 25% in the new regime.
Old Regime — Income Tax Slabs
Slabs for taxpayers under 60; the nil band is ₹3 lakh at 60–79 and ₹5 lakh at 80+. Lets you claim the deductions below, HRA and home loan interest. Standard deduction ₹50,000. A rebate of up to ₹12,500 makes income up to ₹5 lakh tax-free.
| Income slab | Tax rate |
|---|---|
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Source: Income-tax Act, 2025 as amended by the Finance Act, 2026. Add 4% health and education cess. Surcharge applies above ₹50 lakh.
Deduction Limits — Old and New Section Numbers
The Income-tax Act, 2025 renumbered every section, so Section 80C is now section 123. The limits did not change. Most deductions are old regime only; the standard deduction and the employer's NPS contribution are allowed in both.
| New section | Old section | Annual limit | What's covered |
|---|---|---|---|
| Section 123 | 80C | ₹1,50,000 | EPF, PPF, ELSS, life insurance premiums, NSC, SSY, 5-year tax-saver FD, home loan principal, tuition fees. Old regime only. |
| Section 124 | 80CCD(1B) | ₹50,000 | Your own extra NPS contribution, over and above the ₹1.5 lakh. Old regime only. |
| Section 124 | 80CCD(2) | 14% / 10% of basic + DA | Employer's NPS contribution: 14% of salary in the new regime, 10% in the old. Allowed in both regimes. |
| Section 126 | 80D | ₹25,000 / ₹50,000 | Health insurance premium: ₹25,000 for self and family (₹50,000 if you are 60+), plus ₹25,000 for parents (₹50,000 if they are 60+). Old regime only. |
| Section 129 | 80E | No limit | Interest on an education loan, for up to 8 years. Old regime only. |
| Section 133 | 80G | 50% or 100% | Donations to approved funds and charities, often capped at 10% of adjusted income. Old regime only. |
| Section 22(2) | 24(b) | ₹2,00,000 | Interest on a home loan for a self-occupied home. Old regime only. |
| Section 19 | 16(ia) | ₹75,000 (new) / ₹50,000 (old) | Standard deduction for salaried employees and pensioners. |
Source: Income-tax Act, 2025. The ₹1.5 lakh limit under section 123 is shared across all the items listed, not per item.
Capital Gains Tax — 2026-27
Long-term gains are taxed at 12.5% without indexation on most assets since 23 July 2024. Listed securities become long-term after 12 months; most other assets after 24 months. The Finance Act 2026 limited the Sovereign Gold Bond exemption to original subscribers.
| Asset | Long-term after | Short-term rate | Long-term rate | Notes |
|---|---|---|---|---|
| Listed shares and equity mutual funds | More than 12 months | 20% | 12.5% above ₹1.25 lakh a year | Sections 196 and 198 (old 111A and 112A). STT must be paid. |
| Debt mutual funds bought on or after 1 April 2023 | Not applicable | Slab rate | Slab rate | Gains are taxed at your slab rate however long you hold. |
| Gold and silver ETFs (listed) | More than 12 months | Slab rate | 12.5% | No indexation. |
| Physical gold, gold and silver funds of funds | More than 24 months | Slab rate | 12.5% | No indexation. |
| Sovereign Gold Bonds held to maturity | Held to maturity | Not applicable | Exempt only for original subscribers | From 1 April 2026, bonds bought on the exchange or transferred to you are taxed on redemption. |
| Property (land and buildings) | More than 24 months | Slab rate | 12.5% without indexation | Individuals and HUFs with property bought before 23 July 2024 can pick 20% with indexation if lower. |
| Foreign shares and unlisted shares | More than 24 months | Slab rate | 12.5% | No indexation. |
Source: Income-tax Act, 2025 as amended by the Finance Act, 2026. Surcharge and 4% cess apply on top.
Small Savings & Government Scheme Rates
Interest rates declared quarterly by the Department of Economic Affairs (DEA), Ministry of Finance. Rates below apply for October to December 2026, unchanged from the previous quarter. Check the latest notification before opening an account at dea.gov.in.
| Scheme | Rate | Tenure | Tax treatment | Notes |
|---|---|---|---|---|
| Public Provident Fund (PPF) | 7.1% | 15 years | EEE: contributions deductible (old regime), interest and maturity tax-free | Up to ₹1.5 lakh a year; extendable in 5-year blocks |
| Sukanya Samriddhi Yojana (SSY) | 8.2% | 21 years | EEE | For a girl child; up to 2 accounts a family |
| Senior Citizens Savings Scheme | 8.2% | 5 years | Interest taxable; deposit deductible under s.123 (old regime) | Up to ₹30 lakh; 60+ (55+ on early retirement) |
| National Savings Certificate (NSC) | 7.7% | 5 years | Interest taxable; deposit deductible under s.123 (old regime) | No upper limit |
| Kisan Vikas Patra (KVP) | 7.5% | 115 months | Interest taxable | Doubles in 115 months at this rate |
| Post Office Monthly Income Scheme | 7.4% | 5 years | Interest taxable | Up to ₹9 lakh single, ₹15 lakh joint |
| Post Office Time Deposit (5-year) | 7.5% | 5 years | Interest taxable; 5-year deposit deductible under s.123 (old regime) | 1, 2 and 3-year deposits pay 6.9%, 7.0% and 7.1% |
| Post Office Recurring Deposit | 6.7% | 5 years | Interest taxable | Monthly deposits |
Source: Department of Economic Affairs quarterly notification. EEE = exempt at contribution, accrual and maturity. Deductions under section 123 apply only in the old regime.
EPF, NPS and APY
The EPF rate is set each year by the EPFO Central Board of Trustees and notified by the government. NPS returns are market-linked, with no guaranteed rate.
| Scheme | Rate | Notes |
|---|---|---|
| Employees' Provident Fund (EPF) | 8.25% | For FY 2025-26, notified by EPFO in July 2026; the same rate as the two years before. |
| NPS (equity, corporate bond, government bond schemes) | Market-linked | No guaranteed rate. Returns differ by pension fund and scheme; see the NPS Trust website for current scheme returns. |
| Atal Pension Yojana (APY) | Fixed pension | Guaranteed pension of ₹1,000 to ₹5,000 a month from 60, depending on contributions. Joining age 18 to 40. |
Sources: EPFO Central Board of Trustees; NPS Trust for scheme returns; PFRDA for APY.
Fund Returns — Index, Gold, Silver and Debt
Actual annualised returns to 30 September 2026 of one fund in each category, direct plan, calculated from AMFI NAVs. Index funds track their index closely, so they show what the market segment returned after costs. These are past returns, not a forecast or a recommendation. To check your own funds, use the mutual fund analyser.
| Category | Fund used | 1 year | 3 years (a year) | 5 years (a year) |
|---|---|---|---|---|
| Large cap index (Nifty 50) | UTI Nifty 50 Index Fund | −7.3% | 5.8% | 6.1% |
| Nifty Next 50 index | UTI Nifty Next 50 Index Fund | 3.4% | 16.3% | 11.1% |
| Mid cap index (Nifty Midcap 150) | Motilal Oswal Nifty Midcap 150 Index Fund | 4.4% | 13.5% | 14.5% |
| Small cap index (Nifty Smallcap 250) | Motilal Oswal Nifty Smallcap 250 Index Fund | 6.7% | 13.5% | 13.9% |
| Gold | Nippon India Gold Savings Fund | 26.7% | 34.9% | 24.9% |
| Silver | Nippon India Silver ETF FoF | 52.6% | 42.9% | Not available |
| Liquid | SBI Liquid Fund | 6.5% | 6.9% | 6.3% |
| Gilt (government bonds) | SBI Gilt Fund | 4.0% | 6.6% | 6.2% |
Source: AMFI daily NAVs, direct plan growth option. 3 and 5-year figures are compound annual growth rates. The silver fund is less than 5 years old.
About this data
This page is an educational reference, not investment or tax advice. Rates change quarterly (small savings) or after each Budget (tax). FinPlann does not guarantee these figures are current when you read them; verify with the official source linked under each table before making a financial decision. For personalised guidance, consult a SEBI-registered investment adviser.