What comes under Section 80C and how much can I save?
Section 80C lets you deduct up to ₹1.5 lakh a year (under the old regime) for specified investments and expenses — EPF, PPF, ELSS mutual funds, life-insurance premiums, NSC, 5-year tax-saving FDs, Sukanya Samriddhi, children's tuition fees and home-loan principal repayment. The combined cap across 80C, 80CCC and 80CCD(1) is ₹1.5 lakh.
1What qualifies
Investments: PPF, EPF, ELSS, NSC, 5-year tax-saving FD, Sukanya Samriddhi, ULIPs. Expenses: life-insurance premium, children's tuition fees, home-loan principal and stamp duty in the year of purchase.
2Key limits
The total deduction is capped at ₹1.5 lakh. ELSS has the shortest lock-in (3 years) and gives market-linked growth. 80C is available only under the old regime — the new regime doesn't allow it.
Frequently asked questions
Is 80C available in the new tax regime?
No — Section 80C is allowed only under the old regime. If you choose the new regime, the main deductions are the ₹75,000 standard deduction and employer NPS under 80CCD(2).
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General information for AY 2026-27, not professional advice. Laws change with each Finance Act, notification or amendment and depend on your specific facts — verify the current position with a licensed CA or advocate before acting.