--- title: "Vipin Upadhyay Explains How Taxpayers Can Choose Between the New and Old Tax Regimes for ITR Filing 2026" date: 2026-06-27 author: "King Stubb & Kasiva" url: https://ksandk.com/news/vipin-upadhyay-on-choosing-the-right-itr-tax-regime/ --- # Vipin Upadhyay Explains How Taxpayers Can Choose Between the New and Old Tax Regimes for ITR Filing 2026 Posted On - 27 June, 2026 • By - King Stubb & Kasiva ![](https://ksandk.com/wp-content/uploads/Website-PR-update-2-1-4.png) As taxpayers prepare to file their Income Tax Returns (ITR) for Assessment Year 2026–27, choosing between the old and new tax regimes remains one of the most important decisions. In a recent **News18 India** article, **Vipin Upadhyay**shared practical guidance on identifying which regime best aligns with a taxpayer’s financial profile and tax-saving strategy. Commenting on the suitability of each regime, Vipin explained, *“The new regime suits taxpayers with income up to Rs 12.75 lakh (salaried), those without significant HRA, home loan, or 80C/80D investments, and those prioritising simplicity; while the old regime suits metro-based salaried employees with high HRA, home loan borrowers, disciplined 80C investors, and those also claiming 80D, particularly for parents’ health insurance.”* ![](https://ksandk.com/wp-content/uploads/Website-PR-update-2-1-4.png) He also highlighted that employer contributions to the National Pension System (NPS) continue to receive favourable tax treatment irrespective of the regime chosen. *“Employer NPS contributions under Section 80CCD(2) are deductible in both regimes (14% of salary under new, 10% under old) and do not influence the choice,”* Upadhyay said. His comments highlights that the decision between the two tax regimes should be based on an individual’s income structure, eligible deductions and long-term financial planning objectives, rather than a one-size-fits-all approach. Read more: [https://www.news18.com/business/tax/itr-filing-2026-new-vs-old-tax-regime-explained-tax-slabs-deductions-exemptions-and-which-one-should-you-choose-ws-l-10174478.html](https://www.news18.com/business/tax/itr-filing-2026-new-vs-old-tax-regime-explained-tax-slabs-deductions-exemptions-and-which-one-should-you-choose-ws-l-10174478.html) *Last Updated on 27 June, 2026* --- ## Office Locations - [New Delhi](https://ksandk.com/locations/top-corporate-law-firm-in-delhi/) (HQ): +91-11-41318190 | info@ksandk.com - [Mumbai](https://ksandk.com/locations/top-corporate-law-firm-in-mumbai/): 3 offices (Nariman Point, Lower Parel, Andheri) | mumbai@ksandk.com - [Bangalore](https://ksandk.com/locations/top-corporate-law-firm-in-bangalore/): bangalore@ksandk.com - [Chennai](https://ksandk.com/locations/chennai/): chennai@ksandk.com - [Hyderabad](https://ksandk.com/locations/hyderabad/): hyderabad@ksandk.com - [Pune](https://ksandk.com/locations/pune/): pune@ksandk.com - [Kochi](https://ksandk.com/locations/kochi/): kochi@ksandk.com ## Contact - [Contact Page](https://ksandk.com/contact-us/) - General: info@ksandk.com | +91-11-41318190 - WhatsApp: +91-7428567444 - [Privacy Statement](https://ksandk.com/privacy-statement/) - [Terms of Use](https://ksandk.com/terms-of-use/)