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.

Section 80C & 80D Simply Samjhein (FY 2026-27)

Kya qualify karta hai, kya nahi, aur legally apni deduction kaise max karein.

Section 80C — ₹1.5 Lakh Deduction (Sirf Old Regime)

India ka sabse popular tax deduction. Aap in eligible investments aur payments ke liye ₹1.5 lakh per year tak deduct kar sakte ho:

Employee Provident Fund (EPF) — aapka 12% salary contribution.
Public Provident Fund (PPF) — ₹1.5L/year tak, 7.1% tax-free (2026).
ELSS Mutual Funds — 3 saal lock-in, historically sabse zyada long-term returns.
National Savings Certificate (NSC) — 5 saal, 7.7% taxable.
Sukanya Samriddhi Yojana — girl child ke liye 8.2% tax-free.
Life insurance premium — full 80C benefit ke liye sum assured premium ka ≥10× hona chahiye.
5-year tax-saving FDs — ~7% interest, interest taxable hai.
Home-loan principal — overall ₹1.5L cap ke andar.
Tuition fee 2 bacchon tak (full-time education, India).

80C mein kya NAHI aata: health insurance (woh 80D hai), NPS extra ₹50K (woh 80CCD(1B) hai), education loan interest (80E).

Section 80D — Health Insurance (Dono Regimes: new mein sirf employer-paid portion)

Self + spouse + children: ₹25,000 premium deduction.
Parents (60 se neeche): additional ₹25,000.
Senior-citizen parents (60+): additional ₹50,000.
Preventive health check-up: ₹5,000 tak (upar wali limits ke andar).
Maximum 80D deduction possible: ₹1,00,000 per year (agar aap + senior parents).

Note: Self-paid premiums ke liye 80D deduction sirf old tax regime mein available hai. Employer-paid group health insurance generally dono regimes mein prescribed limits tak tax-free hai.

Section 80C Calculator Example

Ravi, 30 saal ka, ₹12 lakh CTC earn karta hai.

EPF: ₹72,000
PPF: ₹50,000
ELSS SIP ₹2,500/month = ₹30,000
Term insurance premium: ₹12,000
Total 80C: ₹1,64,000 → ₹1,50,000 pe cap

₹50,000 NPS (80CCD1B) + ₹25,000 health insurance (80D) add karo = Total extra deduction ₹2,25,000 — taxable income gir ke ₹9.25 lakh ho jaati hai.

Aksar Poochhe Jaane Wale Sawaal

Kya ELSS, PPF se better hai 80C ke liye?

ELSS ke long-term returns zyada hain (~12%) lekin market-linked hai; PPF 7.1% tax-free hai aur 100% safe hai. Zyaadatar logon ke liye 50:50 split kaam karta hai.

Kya new regime mein health insurance premiums tax-deductible hain?

Self-paid 80D new regime mein allowed nahi hai. Sirf old regime 80D deductions allow karta hai.

Kya main khud, spouse, bacchon AUR parents ke liye 80D claim kar sakta/sakti hoon?

Haan — apni family ke liye ₹25,000 + parents ke liye ₹25,000 (ya ₹50,000 agar senior hain) — total ₹75,000–₹1,00,000 tak.

Kya 80C ke under tuition fee deduction capped hai?

Haan — 2 bacchon tak ki tuition fee, India mein full-time education ke liye, overall ₹1.5 lakh 80C limit ke andar.