सेक्शन 80C & 80D सरल भाषा में (FY 2026-27)
What qualifies, what doesn't, and how to max your deduction legally.
Section 80C — ₹1.5 Lakh Deduction (Old Regime Only)
The most popular tax deduction in India. You can deduct up to ₹1.5 lakh per year for these eligible investments and payments:
- Employee Provident Fund (EPF) — your 12% salary contribution.
- Public Provident Fund (PPF) — up to ₹1.5L/year, 7.1% tax-free (2026).
- ELSS Mutual Funds — 3-year lock-in, highest long-term returns historically.
- National Savings Certificate (NSC) — 5 years, 7.7% taxable.
- Sukanya Samriddhi Yojana — 8.2% tax-free for girl child.
- Life insurance premium — sum assured must be ≥10× premium for full 80C benefit.
- 5-year tax-saving FDs — ~7% interest, interest is taxable.
- Home-loan principal — within overall ₹1.5L cap.
- Tuition fee for up to 2 children (full-time education, India).
Section 80D — Health Insurance (Both Regimes: only for employer-paid portion in new)
- Self + spouse + children: ₹25,000 premium deduction.
- Parents (below 60): additional ₹25,000.
- Senior-citizen parents (60+): additional ₹50,000.
- Preventive health check-up: up to ₹5,000 (within the above limits).
- Maximum 80D deduction possible: ₹1,00,000 per year (if you + senior parents).
Note: 80D deduction is available only in the old tax regime for self-paid premiums. Employer-paid group health insurance is generally tax-free up to prescribed limits in both regimes.
Section 80C Calculator Example
Ravi, 30, earns ₹12 lakh CTC.
- EPF: ₹72,000
- PPF: ₹50,000
- ELSS SIP ₹2,500/month = ₹30,000
- Term insurance premium: ₹12,000
- Total 80C: ₹1,64,000 → capped at ₹1,50,000
Adds ₹50,000 NPS (80CCD1B) + ₹25,000 health insurance (80D) = Total extra deduction ₹2,25,000 — drops taxable income to ₹9.25 lakh.
अक्सर पूछे जाने वाले प्रश्न
Is ELSS better than PPF for 80C?
ELSS has higher long-term returns (~12%) but is market-linked; PPF is 7.1% tax-free and 100% safe. A 50:50 split works for most people.
Are health insurance premiums tax-deductible in new regime?
Self-paid 80D is not allowed under the new regime. Only the old regime permits 80D deductions.
Can I claim 80D for myself, spouse, kids AND parents?
Yes — ₹25,000 for own family + ₹25,000 (or ₹50,000 if senior) for parents — total up to ₹75,000–₹1,00,000.
Is tuition fee deduction under 80C capped?
Yes — tuition fee for up to 2 children, for full-time education in India, within the overall ₹1.5 lakh 80C limit.