Consider the following statement:
I. Highest surcharge rate on income above 5 crore to be reduced from 37% to 30% under new regime
II. Extending benefits of standard deduction to new tax regime for salaried class and pensioners
III. Increasing tax exemption limit to 25 lakh on leave encashment on retirement for non-government salaried employees
Which of the above statement is/are not correct?
Highest surcharge rate on income above 5 crore to be reduced from 37% to 25% under new regime
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