Standard deduction for salaried income remains available to employees and pensioners under both tax regimes. Standard deduction is available only against income chargeable under the head Salaries, including for salaried individuals and retirees receiving pension. It is allowed without any documentation requirement. Under the old regime, the deduction is 50,000, while under the new regime it is 75,000. The deduction applies to eligible individuals for computing total income under the applicable salary-tax framework.