The new tax regime is now default for taxpayers, allowing salaried individuals to choose annually between old and new options. Business income earners face restrictions. Here are the rules that apply to presumptive taxpayers.  The new tax regime is now default for taxpayers, allowing salaried individuals to choose annually between old and new options. Business income earners face restrictions. Here are the rules that apply to presumptive taxpayers.  by Soban News (international And National News)