NCERT Class 9 book introduces personal income tax, only focuses on new tax regime

The National Council of Educational Research and Training (NCERT) has introduced personal income tax into the Class 9 curriculum for the first time, with students being taught how to calculate tax liability under the new tax regime.

As per a report by PTI, the topic features in the newly released textbook Understanding Society India and Beyond - Part 2. The book also presents paying taxes as an important civic responsibility.

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Students to learn tax calculation

According to NCERT Chief Dinesh Prasad Saklani, the textbook allows Class 9 students to work through actual income-tax slabs and calculate their tax liability under the new regime.

The chapter, titled “Managing Your Personal Finances”, introduces students to financial management and covers income, budgeting, saving, investment, risk management and taxation.

“Managing money wisely is not just about earning more, it is about making careful financial decisions at every stage, whether it involves spending, saving, investing, protecting against risks, borrowing responsibly or paying taxes. The choices individuals make today shape their financial future and determine their ability to achieve financial stability while managing financial opportunities and challenges,” the textbook says.

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Only new tax regime covered

The chapter includes a table of tax slabs under the new regime and explains how to calculate tax liability using those slabs.

“India follows a slab system for calculating income tax as shown in table,” the textbook says before listing the new-regime slabs. The chapter does not mention the old tax regime, added PTI.

The new regime was introduced in 2020-21 and became the default tax regime from April 1, 2023.

Focus on personal finance

The chapter also outlines the main pillars of personal finance like income, budgeting, saving, investing, and protection and risk management.

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Under investment, students are introduced to fixed deposits, bonds, stocks and mutual funds, along with the concept of the “power of early investments”.

The textbook also links tax payment with civic responsibility, describing paying taxes “honestly and on time” as an “important responsibility of every citizen”.