# Income from Salary — Computation Format
Salary is the first head in the computation of Total Income. The format is straightforward.
## Standard Format
| Particulars | Amount (₹) |
|---|---|
| Income from Salary (Gross) | xxx |
| Less: Standard Deduction u/s 16(ia) | (xxx) |
| Income from Salary (Net) | xxx |
## Standard Deduction Amount
The standard deduction depends on which regime the assessee is taxed under:
| Regime | Standard Deduction |
|---|---|
| Old Regime (normal provisions) | ₹50,000 |
| New Regime u/s 115BAC (default regime from AY 2024-25) | ₹75,000 |
## Key Points
- The deduction is available only if there is salary income (cannot create or increase a loss).
- It is allowed irrespective of whether actual expenditure is incurred.
- For pensioners receiving pension from a former employer, the same standard deduction applies (family pension is IFOS and gets a separate, smaller deduction).
- From the salary head, the computed figure flows into Gross Total Income.