To claim the benefit of standard deduction, it is not mandatory to have it mentioned in your pay scale or payslip. You can directly take the benefit at the time of e-filing. The benefit of standard deduction is also available in Form-16 if you have opted for the Old Tax Regime. benefit of the standard deduction is not available under the new Tax Regime. As per Budget 2023, Salaried taxpayers are now eligible for standard deduction of Rs. 50,000/- under the new tax regime also from Financial Year 2023-24.