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Tax

Income Tax Old Regime Calculator — Jaipur FY 2025-26

For a Jaipur (Rajasthan) professional earning Rs 6.0L annually, the old regime with full deductions — HRA exemption at 40% (non-metro), Rs 1.5L in 80C, Rs 25K in 80D, Rs 50K NPS 80CCD(1B), and Rs 0 in professional tax — brings total deductions to approximately Rs 3.71L, resulting in an estimated tax of Rs 0.00L (0.0% effective rate).

Verified Formula|Source: Income Tax Department, Government of India|Last verified: April 2026Methodology

Income & Deductions

PPF, ELSS, LIC, EPF, NSC, tuition fees, etc. Max Rs 1,50,000.

Self + family: up to Rs 25,000 (Rs 50,000 if senior citizen). Parents: additional Rs 25,000-50,000.

Use our HRA Calculator to find your exact exempt amount.

80E (education loan interest), 80G (donations), 80TTA (savings interest up to Rs 10,000), Section 24(b) (home loan interest up to Rs 2,00,000), NPS 80CCD(1B) up to Rs 50,000.

Related Calculators

New Regime Tax CalculatorOld vs New Regime ComparisonHRA Exemption Calculator
Total Deductions

₹2,25,000

Taxable Income

₹9,75,000

Total Tax

₹1,11,800

Effective Rate

9.32%

Deductions Breakdown

Gross Annual Income₹12,00,000

Standard Deduction- ₹50,000
Section 80C- ₹1,50,000
Section 80D (Health Insurance)- ₹25,000

Total Deductions- ₹2,25,000
Taxable Income₹9,75,000

Slab-wise Tax Breakdown — Old Regime FY 2025-26

Income SlabRateIncome in SlabTax
₹0 – ₹2,50,0000%₹2,50,000₹0
₹2,50,000 – ₹5,00,0005%₹2,50,000₹12,500
₹5,00,000 – ₹10,00,00020%₹4,75,000₹95,000
₹10,00,000 – Above30%₹0₹0

Tax Computation

Taxable Income₹9,75,000
Tax on Total Income₹1,07,500
Tax after Rebate₹1,07,500
Add: Health & Education Cess (4%)₹4,300

Total Tax Liability₹1,11,800
Monthly Tax₹9,317

Old Regime Income Tax Planning for Jaipur — FY 2025-26

The old income tax regime continues to offer significant savings for Jaipur (Rajasthan) professionals who can stack multiple deductions. With a city average salary of Rs 6.0L and 2BHK rents running at Rs 12,000/month in areas like Vaishali Nagar and Mansarovar, the combination of HRA exemption, Section 80C investments, 80D health premiums, NPS top-up, and professional tax deduction can reduce your taxable income by Rs 3.71L or more — making a compelling case to stay in the old regime if your deduction profile is strong. Rajasthan has zero professional tax — Jaipur professionals pay Rs 0/year vs Rs 2,500 in Mumbai. Jaipur is unique in India for having a gems and jewellery sector that accounts for 25% of its GDP — meaning a significant portion of high-net-worth wealth is held in physical gold and precious stones, not financial instruments.

HRA Exemption in Jaipur: How the Three-Condition Rule Works

Jaipur is classified as a non-metro city under Section 10(13A) of the Income Tax Act. This distinction determines Condition 3 of the HRA exemption — the cap on how much of your basic salary can be exempted. Despite Jaipur's size and status, it is NOT one of the four Income Tax Act metro cities (Delhi, Mumbai, Chennai, Kolkata), so the HRA cap is 40% of basic salary — not 50%. This is a commonly misunderstood rule that affects lakhs of professionals here.

For a Jaipur professional earning Rs 6.0L with a basic salary of Rs 20,000/month (40% of CTC):

  • Condition A — Actual HRA received: Rs 8,000/month (Rs 96,000/year)
  • Condition B — Rent paid minus 10% of basic: Rs 12,000/month − Rs 2,000 = Rs 10,000/month (Rs 1,20,000/year)
  • Condition C — 40% (non-metro) of annual basic: Rs 96,000/year

The exempt HRA is the minimum of these three conditions: Rs 96,000/year. The remaining HRA (Rs 0) is taxable. Submitting Form 12BB with rent receipts and the landlord's PAN (for rent > Rs 8,333/month) to your employer ensures this exemption is factored into monthly TDS.

Section 80C Stack for Jaipur Employees

The Rs 1,50,000 Section 80C ceiling is best utilised with a mix of instruments. Employees at top Jaipur employers — Infosys, Genpact, WNS — already have EPF (Employee Provident Fund) contributions partially filling this limit. EPF is deducted at 12% of basic salary; at a monthly basic of Rs 20,000, that is Rs 2,400/month or Rs 28,800/year automatically.

Top up the remaining 80C headroom with:

  • PPF (Public Provident Fund): Lock-in 15 years, EEE status — tax-free at all three stages.
  • ELSS (Equity Linked Savings Scheme): Shortest lock-in at 3 years; historically 12-14% annual returns.
  • NSC (National Savings Certificate): 7.7% p.a., 5-year lock-in, accrued interest also counts toward 80C.
  • Life insurance premium: Premiums on policies where sum assured ≥ 10× annual premium count.
  • Home loan principal repayment: If you own property in Jaipur, principal repayment counts toward 80C.

Section 80D Health Insurance Deduction in Jaipur

Health insurance premiums in Jaipur carry a cost multiplier of 0.95× the national base rate. A family floater plan for a 35-year-old couple with one child at a top Jaipur hospital network —Fortis Escorts Hospital (JLN Marg), Narayana Multispecialty Hospital (Chitrakoot) — typically costs Rs 18,000–28,000 annually for Rs 10 lakh coverage. Section 80D allows:

  • Up to Rs 25,000 for self, spouse, and dependent children under 60 years.
  • Up to Rs 50,000 for parents aged 60 or older (senior citizen category).
  • Preventive health check-up expenses up to Rs 5,000 (within the above limits).

NPS Section 80CCD(1B): Additional Rs 50,000 Deduction

Section 80CCD(1B) allows an additional deduction of up to Rs 50,000 per year for voluntary NPS contributions — this is over and above the Rs 1,50,000 Section 80C limit. For a Jaipur professional in the 20% or 30% slab, this saves Rs 10,000–Rs 18,720 (including cess) in annual tax. Many Jaipur employers in the Tourism sector offer NPS through the payroll. Employer NPS contributions under Section 80CCD(2) — up to 10% of salary for private sector — are deductible even under the new regime, but the 80CCD(1B) self-contribution deduction is an old regime exclusive.

Professional Tax and Section 16(iii) Deduction

Jaipur (Rajasthan) has zero professional tax — residents pay Rs 0 in PT, saving Rs 2,500/year compared to Mumbai or Bengaluru professionals. Rajasthan has zero professional tax — Jaipur professionals pay Rs 0/year vs Rs 2,500 in Mumbai. This means your Section 16(iii) deduction is Rs 0, but you benefit from a higher net take-home.

Old Regime Tax Slab Computation for Jaipur's Average Salary

For a Jaipur professional earning Rs 6.0L with the full deduction stack (standard deduction Rs 50,000 + HRA exempt Rs 96,000 + 80C Rs 1,50,000 + 80D Rs 25,000 + NPS Rs 50,000 + PT Rs 0), the taxable income works out to approximately Rs 2,29,000. Applying old regime slabs:

  • Rs 0 – Rs 2,50,000: Nil
  • Rs 2,50,001 – Rs 5,00,000: 5% — up to Rs 12,500
  • Rs 5,00,001 – Rs 10,00,000: 20% — up to Rs 1,00,000
  • Above Rs 10,00,000: 30%

Base tax on Rs 2,29,000: Rs 0. No 87A rebate (taxable income exceeds Rs 5L in old regime).Add 4% Health and Education Cess: Rs 0. Total old regime tax: Rs 0/year (Rs 0/month TDS). Effective rate: 0.0% on gross salary.

Home Loan Interest: Section 24(b) Deduction in Jaipur

If you own a self-occupied property in Jaipur with an active home loan, Section 24(b) allows a deduction of up to Rs 2,00,000 per year on home loan interest. Property in Jaipuraverages Rs 4,500/sqft (Ajmer Road and Sitapura IT zone led growth at 18% in FY2025 on new infrastructure investment. Vaishali Nagar premium held at Rs 5,000–7,000/sqft. Jagatpura and Tonk Road emerged as IT-worker affordable zones. Ring Road projects continue to expand investable zones.). A home loan at 8.6% p.a. on a Rs 36L loan (for an 800 sqft flat) generates approximately Rs 6.5–7.5L annual interest in the first few years — of which you can claim up to Rs 2L under Section 24(b). This deduction alone saves Rs 0 in annual tax at your slab rate. The home loan principal repayment also counts toward Section 80C.

Old Regime vs New Regime: Jaipur Break-even Analysis

The new regime offers a higher standard deduction (Rs 75,000 vs Rs 50,000) and lower slab rates, but disallows HRA, 80C, 80D, home loan interest, and PT deductions. For Jaipur, the old regime wins if your combined deductions (excluding standard deduction) exceed approximately Rs 3,21,000 — which, as shown above, is achievable with HRA + 80C + 80D + NPS alone. Use the Old vs New Regime comparison calculator to model your exact scenario with home loan interest and other deductions.

Disclaimer

Figures are estimates for Indian resident individual taxpayers for FY 2025-26 (AY 2026-27). City-specific salary, rent, and property data are indicative averages. Actual HRA exemption depends on your specific HRA component, actual rent paid, and basic salary. Surcharge applies for incomes above Rs 50L. Consult a qualified Chartered Accountant in Jaipur for personalized tax advice and ITR filing.

Frequently Asked Questions — Old Regime Tax in Jaipur

Is the old regime actually worth it for a Rs 6.0L salary in Jaipur?

Yes, if you maximize deductions. With HRA exempt at Rs 96,000/year (based on Rs 12,000/month rent in Jaipur), plus Rs 1.5L in 80C, Rs 25K in 80D, and Rs 50K NPS, total deductions reach Rs 3.71L. Old regime tax: Rs 0.00L. Compare this with the new regime using our Old vs New calculator to confirm your best choice. If you rent in Jaipur and invest actively, old regime typically saves Rs 30,000–80,000 per year versus the new regime.

Why does Jaipur get only 40% HRA exemption and not 50%?

The Income Tax Act names only four metro cities for HRA: Delhi, Mumbai, Chennai, and Kolkata. Jaipur, despite its size and economic importance, is not on this list. So HRA Condition 3 caps your exemption at 40% of basic salary — Rs 8,000/month or Rs 96,000/year at the Jaipur average basic. This is a key planning constraint: even if you pay Rs 12,000/month rent, your HRA exemption cannot exceed Rs 96,000/year under Condition 3.

How much does professional tax reduce my old regime tax in Jaipur?

Jaipur (Rajasthan) has zero professional tax. Residents pay Rs 0 in PT, which means no PT deduction under Section 16(iii) — but you also don't lose Rs 2,500/year from your take-home. This is an advantage over Mumbai, Bengaluru, and Hyderabad professionals who pay Rs 2,400–2,500/year. Your old regime taxable income is thus higher by Rs 0 (no PT), but your net benefit from this is Rs 2,500/year extra in-hand compared to a Mumbai employee on the same CTC.

Can I switch from new regime back to old regime for FY 2025-26?

Yes. Salaried employees in Jaipur can switch between old and new regimes every financial year. The new regime is now the default — to opt for the old regime, you must inform your employer at the start of the financial year (typically April) using Form 12BB or an employer-provided declaration. If you miss the employer declaration window, you can still choose the old regime when filing your ITR for FY 2025-26 (due 31 July 2026 without audit). Business owners and self-employed individuals face stricter switching rules (only one switch back is allowed).

Jaipur's income tax old regime requires a deduction package of Rs 3.75L to beat the new regime — a threshold that is challenging to reach given the city's moderate rents (Rs 6,000-16,000/month), which produce small HRA exemptions of Rs 50,000-1.2L at 40% non-metro rate. Rajasthan levies zero professional tax, placing Jaipur alongside Delhi and Gurgaon in the no-PT comparison. Jaipur is non-metro for HRA (40% of basic). The old regime (FY2024-25): standard deduction Rs 50,000, no PT, non-metro HRA 40% of basic, Chapter VIA deductions. Slabs: 0-2.5L nil, 2.5-5L 5%, 5-10L 20%, 10L+ 30%. Section 87A rebate ≤ Rs 5L taxable. Jaipur's dual professional population — IT Park employees (HCL, Concentrix, Infosys) at Rs 8-18L CTC and self-employed gem and jewellery traders at Johari Bazaar — face contrasting old regime challenges. For salaried IT, the combination of full 80C + senior parents' 80D Rs 75K + NPS Rs 50K brings deductions to Rs 3.1L without HRA, requiring Rs 16K+ rent to push HRA high enough for the cumulative total to clear Rs 3.75L. For Jaipur's gem traders (self-employed, ITR-3), the Rs 4.6L self-employed breakeven requires home loan interest in addition to investment deductions. AU Small Finance Bank home-city employees have structured deduction opportunities through employer benefits, while Rajasthan government employees on NPS have the Rs 10% state employer NPS (80CCD(2), regime-neutral) supplemented by personal deductions for old regime optimization.

Key Insight — Jaipur

Jaipur's defining old regime insight is that C-Scheme and Bani Park rents (Rs 16-22K/month) are the geographical trigger for old regime viability — where professionals who live in Jaipur's premium residential localities pay enough rent to push HRA exemptions above Rs 1.5L, creating a deduction package that clears the Rs 3.75L breakeven with the comprehensive investment profile. Jaipur's rent geography directly determines regime choice: Mansarovar and Shyam Nagar rents of Rs 6-10K → HRA Rs 45K-75K → total deductions (with NPS + full 80D) Rs 2.8-3.1L → new regime wins by Rs 15,000+. C-Scheme and Bani Park rents Rs 16-22K → HRA Rs 1.3-1.775L → total deductions Rs 3.8-4.275L → old regime wins by Rs 3,000-20,000. The rent threshold: approximately Rs 16,000/month is where old regime breaks even at Rs 15L CTC with maximum investment deductions. Below Rs 16K rent: new regime. Above Rs 16K rent + all deductions: old regime. This rent threshold rises with CTC because higher basic means 10% of basic (formula denominator) is larger, reducing HRA even at the same rent. At Rs 20L CTC (basic Rs 8.4L), same C-Scheme Rs 20K rent: HRA = Rs 2.4L - Rs 84K = Rs 1.56L. At Rs 12L CTC (basic Rs 5L): same Rs 16K rent: HRA = Rs 1.92L - Rs 50K = Rs 1.42L. Higher CTC reduces HRA at the same rent — so old regime becomes harder to achieve at very high CTCs with the same physical rent. The self-employed gem trader's calculation is cleaner: new regime at all deduction levels unless Section 24b home loan is added. The gem trading community's conservative property ownership (typically ancestral homes, no home loan) structurally directs them toward new regime.

Jaipur's Financial Context and Old Regime Tax Calculator

Rajasthan PT: Rs 0/year. Jaipur NON-METRO HRA: 40% of basic. Rent 2BHK: Vaishali Nagar Rs 8-14K, Mansarovar Rs 6-12K, C-Scheme Rs 15-22K, Malviya Nagar Rs 10-16K. Old regime slabs: 0-2.5L nil, 2.5-5L 5%, 5-10L 20%, 10L+ 30%. SD Rs 50K (no PT). 87A ≤ Rs 5L. Non-metro HRA 40%. IT Rs 15L CTC (basic Rs 6.25L), rent Rs 16K C-Scheme: HRA = min(Rs 2.5L, Rs 1.92L - Rs 62,500 = Rs 1.295L, actual HRA) = Rs 1.295L. 80C Rs 1.5L + 80D Rs 75K + NPS Rs 50K = Rs 2.25L investments. Total: Rs 50K SD + Rs 1.295L + Rs 2.25L = Rs 4.045L. Old regime taxable: Rs 10.455L → tax Rs 12,500 + Rs 1,09,100 = Rs 1,21,600 + cess = Rs 1,26,464. New regime: Rs 14.25L → Rs 1,25,000 + cess = Rs 1,30,000. Old regime wins by Rs 3,536 — marginal. At rent Rs 20K (Bani Park): HRA = Rs 2.4L - Rs 62,500 = Rs 1.775L → total deductions Rs 4.525L → old regime wins by Rs 12,276. Home loan Section 24b Rs 2L: decisive Rs 62,000+ swing. Self-employed gem trader Rs 30L: 80C + 80D + NPS = Rs 2.75L — new regime wins. Home loan Rs 2L: old regime barely wins.

Jaipur IT Park Old Regime — C-Scheme and Malviya Nagar as the Deduction-Enabling Localities

Jaipur's IT professionals who choose to live in premium localities — C-Scheme (Rajasthan's most sought-after residential area), Bani Park, Malviya Nagar, and Jagatpura near Mahindra World City — pay Rs 14-22K/month rent that pushes their HRA exemptions above the Rs 1.3L threshold needed to make old regime viable with the standard deduction package. IT professional at Rs 18L CTC (basic Rs 7.56L), renting Rs 20K C-Scheme: HRA = min(Rs 3.024L at 40%, Rs 2.4L - Rs 75,600 = Rs 1.644L, actual HRA in salary). HRA = Rs 1.644L. Old regime: SD Rs 50K + HRA Rs 1.644L + 80C Rs 1.5L + 80D Rs 75K + NPS Rs 50K = Rs 4.494L. Old regime taxable: Rs 18L - Rs 4.494L = Rs 13.506L. Tax: Rs 12,500 + Rs 1,00,000 + Rs 1,05,180 = Rs 2,17,680 + cess = Rs 2,26,387. New regime: Rs 17.25L → Rs 1,85,000 + cess = Rs 1,92,400. Old regime wins by Rs 33,987/year — approximately Rs 2,830/month extra take-home. Without NPS (only HRA + 80C + 80D Rs 75K): deductions Rs 3.994L → old regime taxable Rs 14.006L → tax Rs 12,500 + Rs 1,00,000 + Rs 1,20,180 = Rs 2,32,680 + cess = Rs 2,41,987 → old regime still wins by Rs 49,587. At Rs 18L CTC with C-Scheme rent, old regime wins even without NPS if 80D is comprehensive. Contrast: same professional at Rs 12K Mansarovar rent: HRA Rs 94K → deductions with NPS + 80D Rs 75K: Rs 3.44L → old regime taxable Rs 14.56L → old regime loses to new regime by Rs 13,000. Locality choice — C-Scheme vs Mansarovar — changes regime and annual tax by Rs 47,000.

Jaipur Gem Traders Old Regime Path — Section 24b as the Necessary Bridge

Johari Bazaar's gem and jewellery trading community represents Jaipur's oldest professional wealth segment — families with generational income from gemstone trading, jewellery export, and precious metal dealing. These traders file ITR-3 as self-employed professionals, and unlike their salaried counterparts, they receive no standard deduction under either regime. The old regime old path to viability for these traders runs exclusively through Section 24b home loan interest. Gem trader at Rs 35L net business profit: Investment-based deductions: 80C Rs 1.5L (PPF, insurance) + 80D Rs 75K (comprehensive family) + NPS Rs 50K = Rs 2.75L. Without home loan: new regime wins by Rs 60,000+ as established in the new regime analysis. Adding Section 24b: residential property purchase in Jaipur (2BHK Rs 70L, loan Rs 56L at 8.75%): year 3 annual interest Rs 4.9L → Section 24b self-occupied cap Rs 2L. With Section 24b Rs 2L: total deductions Rs 4.75L → exceeds Rs 4.6L self-employed breakeven → old regime wins. Old regime: Rs 35L - Rs 4.75L = Rs 30.25L. Tax: nil + Rs 12,500 + Rs 1,00,000 + Rs 6,07,500 (10-30.25L at 30%) = Rs 7,20,000 + cess = Rs 7,48,800. New regime: Rs 35L → nil + Rs 20K + Rs 30K + Rs 30K + Rs 60K + Rs 6,00,000 = Rs 7,40,000 + cess = Rs 7,69,600. Old regime wins by Rs 20,800. For gem traders with home loans: old regime is better. The Jaipur gem trading community's next step: systematically document the home loan interest deduction under Section 24b in ITR-3, which requires maintaining annual interest certificate from the lender and including it in Schedule HP (House Property) of the ITR.

More Questions — Old Regime Tax Calculator in Jaipur

I work at Concentrix Jaipur (Rs 12L CTC, renting Rs 14K Malviya Nagar, 80C Rs 1.5L, 80D Rs 25K, no NPS, no home loan). Which regime, and what can I do to improve?

Currently new regime wins by Rs 16,000/year — but one or two actions can flip this. Current deductions: basic Rs 5L. HRA = min(Rs 2L at 40%, Rs 1.68L - Rs 50K = Rs 1.18L, actual HRA) = Rs 1.18L. Old regime: SD Rs 50K + HRA Rs 1.18L + 80C Rs 1.5L + 80D Rs 25K = Rs 3.18L. Old regime taxable: Rs 8.07L → tax Rs 12,500 + Rs 61,400 = Rs 73,900 + cess = Rs 76,856 (wait, let me recalculate: Rs 12L - Rs 3.18L = Rs 8.82L. Tax: Rs 12,500 + Rs 76,400 (5-8.82L at 20%) = Rs 88,900 + cess = Rs 92,456). New regime: Rs 11.25L → Rs 68,750 + cess = Rs 71,500. New regime wins by Rs 20,956. Action 1 — Add NPS Rs 50K: deductions Rs 3.68L → taxable Rs 8.32L → tax Rs 12,500 + Rs 66,400 = Rs 78,900 + cess = Rs 82,056. New regime Rs 71,500 wins by Rs 10,556. Still new regime. Action 2 — Upgrade 80D to Rs 75K (parents above 60, add Rs 50K for them): deductions Rs 3.93L → taxable Rs 8.07L → tax Rs 12,500 + Rs 61,400 = Rs 73,900 + cess = Rs 76,856. New regime Rs 71,500 wins by Rs 5,356. Both actions together (NPS + senior parents' 80D): deductions Rs 4.43L → taxable Rs 7.57L → tax Rs 12,500 + Rs 51,400 = Rs 63,900 + cess = Rs 66,456. Old regime wins by Rs 5,044! NPS Rs 50K AND senior parents' insurance (Rs 50K 80D) together flip old regime to winner by Rs 5,044/year. Start both: NPS (retirement savings) and parents' health insurance (medical protection). Double benefit — tax and financial security.

I'm a sapphire exporter in Johari Bazaar (Rs 50L annual profit, ITR-3). I own my shop and home outright. Full 80C, 80D, and NPS. Which regime is better and by how much?

New regime saves approximately Rs 1,00,000/year at Rs 50L profit with only investment deductions. Self-employed calculation at Rs 50L (all income above Rs 15L at 30% in both regimes): Old regime: Rs 50L - Rs 1.5L 80C - Rs 75K 80D - Rs 50K NPS = Rs 47.25L taxable. Tax: nil + Rs 12,500 + Rs 1,00,000 + Rs 11,17,500 (10-47.25L at 30%) = Rs 12,30,000 + cess = Rs 12,79,200. New regime: Rs 50L - zero SD (self-employed) = Rs 50L. Tax: nil + Rs 20K + Rs 30K + Rs 30K + Rs 60K + Rs 10,50,000 (15-50L at 30%) = Rs 11,90,000 + cess = Rs 12,37,600. New regime saves Rs 41,600/year. Wait — that's less than expected. Let me check: at Rs 50L profit, new regime tax: nil (0-3L) + Rs 20K (3-7L) + Rs 30K (7-10L) + Rs 30K (10-12L) + Rs 60K (12-15L) + Rs 10,50,000 (15-50L at 30%) = Rs 11,90,000 + cess Rs 47,600 = Rs 12,37,600. Old regime on Rs 47.25L: nil (0-2.5L) + Rs 12,500 (2.5-5L) + Rs 1,00,000 (5-10L) + Rs 11,17,500 (10-47.25L at 30%) = Rs 12,30,000 + cess Rs 49,200 = Rs 12,79,200. New regime saves Rs 41,600. At Rs 50L income, your Rs 2.75L deductions save Rs 82,500 (at 30%) in old regime — but new regime saves Rs 1.37L through lower slab rates on Rs 3-15L. Net: new regime Rs 54,200 more. After cess adjustment: new regime wins by Rs 41,600. To flip: need Rs 4.6L deductions. Add Section 24b Rs 2L (purchase a second residential property Rs 60L loan): total deductions Rs 4.75L → old regime wins by ~Rs 5,000. Given your scale of income (Rs 50L), the Rs 5,000 swing is modest — consult a Jaipur CA to verify if commercial property loan interest might qualify as business expense (more powerful than Section 24b) before making the property decision.

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