The new regime is now the default and, after the recent Budgets, wins for most people: lower slab rates, a ₹75,000 standard deduction for salary, and the Section 87A rebate meaning no tax up to ₹12 lakh of income for most individuals.
The old regime can still win for those with heavy deductions — large home-loan interest, HRA in a metro, substantial 80C/80D stacking — but the bar rises every year, and you have to actually run the comparison.
For founders, the more interesting question is usually not the regime but the mix — salary versus dividend versus reimbursements from your own company. Try our Salary vs Dividend calculator for the shape of that answer.