If the assessee shifts out of the default tax regime, standard deduction from salary is up to

1. Two ceilings exist for the standard deduction, one per regime. 2. Under the default regime of section 115BAC(1A) the ceiling is 75,000. 3. Where the assessee exercises the option of shifting out of that default regime, the ceiling is 50,000. 4. The deduction is still the lower of salary and the ceiling. 5. Swapping the two figures between regimes is the trap this question sets. _Source: ICAI Income Tax Law, Ch3 'Heads of Income', Unit 1 'Salaries', section 1.4_