Question: I'm a salaried individual with a total taxable income of around ₹11.5 lakh for the year, with no major additional deductions. Will I have to pay any income tax at all?
Answer: No. Under the new tax regime, individuals with taxable income up to ₹12 lakh (₹12.75 lakh for salaried taxpayers after the standard deduction) pay effectively zero tax, due to the enhanced rebate under Section 87A. At ₹11.5 lakh, your tax liability after rebate would be nil.

Supporting evidence:
title: incometaxindia.gov.in/income_tax_act_2025_as_amended_by_fa_act_2026-pdf
quote: the income does not exceed twelve lakh rupees, 100% of the income-tax payable or ` 60000, whichever is less;
context: 156. (1) An assessee, being an individual resident in India, shall be entitled to a deduction of 100% of income-tax payable or ` 12500, whichever is less, from the income-tax (computed before allowing the deduction under this section) chargeable on the total income for any tax year if such total income does not exceed ` 500000.
(2) Where the total income of a resident individual assessee for any tax year is chargeable to tax under section 202(1), then from income-tax (computed before allowing the deduction under this section) following deductions shall be allowed, if-
- ( a ) the income does not exceed twelve lakh rupees, 100% of the income-tax payable or ` 60000, whichever is less;
- ( b ) the total income exceeds twelve lakh rupees and the income-tax payable on such total income exceeds the amount by which the total income is in excess of twelve lakh rupees, an amount equal to the amount by which the income-tax payable on such total income is in excess of the amount by which the total income exceeds twelve lakh rupees.
(3) The deduction under sub-section (2), shall not exceed income-tax payable as per the rates provided in section 202(1).

Relief when salary, etc., is paid in arrears or in advance.

157. (1) Where the total income of an assessee is assessed at a rate higher than the rate at which it would otherwise have been assessed, due to the following receipts,-
- ( a ) a sum in the nature of arrear or advance salary; or
- ( b ) salary for more than twelve months in any one tax year; or
- ( c ) a payment in the nature of 'profits in lieu of salary' under section 18(1); or
- ( d ) arrears of 'family pension' as defined in section 93(1)( d ),
the Assessing Officer shall on an application made to him by the assessee in this behalf, grant such relief, as may be prescribed.
(2) No relief shall be granted on any income on which deduction has been claimed by the assessee in section 19(1)(Table: Sl. No. 12) for any amount mentioned therein, for such, or any other, tax year.

New tax regime for individuals, Hindu undivided family and others.

202. (1) Irrespective of anything contained in this Act other than Chapter XVII-B but subject to Parts A, B, E and this Part of this Chapter, the income-tax payable by a person, being-
- ( a ) an individual; or
- ( b ) a Hindu undivided family; or
- ( c ) an association of persons (other than a co-operative society); or
- ( d ) a body of individuals, whether incorporated or not; or