What this means
Choosing a tax regime should be based on taxable-income composition and eligible deductions rather than a headline tax rate. Start with gross income by source, identify special-rate income separately, and then map deductions or exemptions that remain available in each regime.
Practical points
A comparison should use the same underlying income data and calculate both regimes on a like-for-like basis. Salary deductions, house-property treatment, Chapter VI-A items and other adjustments can materially alter the result. The website calculator is therefore an educational first-pass tool, not a return-preparation engine.
Control and documentation
The result can also change when surcharge, marginal relief, special-rate capital gains, lottery income or other provisions are relevant. Those situations require a fuller computation.
Before you act
Keep the comparison sheet with the return working papers so the selected regime can be explained later. Where the taxpayer has business or professional income, also verify the procedural rules for opting in or out.
Sources
This article is general educational information as at the review date shown above. It is not a substitute for the legislation, notification, circular or advice applicable to a particular person or transaction. Verify the current official source before acting.