Earlier people used to invest in nsc ppf mutual fund to get
deduction under 80C and deduction was the way to savings but now in new tax regime the removal of deduction may affect the saving among people. People with lesser income will go for the older tax regime as the will be able to avail the rebate u/s 87A. It will be create cascading in the hands of tax payer to calculate tax in both the regime. Earlier standard deduction on rent was profitable as in self occupied property any borrowings standard deduction of 200000 on interest could be taken but in the new regime removal of standard deduction would increase the gross total income in the hands of tax payer.
Calculating marginal relief for surcage will be a problem in the hands of tax payer.