Tax threshold increase under Section 16 applies when tax is computed under section 115BAC(1A)(ii), effective April 2025. The amendment adds a proviso to Section 16 cl. (ia) providing that where income tax is computed under clause (ii) of sub section (1A) of section 115BAC, the clause shall operate as if the threshold of fifty thousand rupees is substituted by seventy five thousand rupees, effective from 1 April 2025.