💰 Tax Savings · Deductions (80C–80U)
Section 80C — the ₹1.5 lakh deduction and how to use it fully
✍️ EaseValue Advisors · Updated 16 Jul 2026 · FY 2025-26
In short
80C lets you cut taxable income by up to ₹1.5 lakh through common investments and payments — the most-used deduction (old regime only).
What counts under 80C
- EPF & VPF (your provident-fund contribution)
- PPF and Sukanya Samriddhi
- ELSS tax-saving mutual funds (3-year lock-in)
- Life-insurance premium
- Home-loan principal repayment
- Children's tuition fees
- 5-year tax-saving FD, NSC
The cap
All of these together are capped at ₹1,50,000 (80C + 80CCC + 80CCD(1) combined). Add ₹50,000 more via NPS under 80CCD(1B).
Note
80C is available in the old regime only. If your total deductions are large, compare both regimes before choosing.
The law behind it
Section 80C Section 80CCD(1B) Section 115BAC
General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions
change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.
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