80C Deduction List for the 2026-27 tax year is available now, and the ₹1.5 lakh limit under Section 80C stays the same. This deduction works only if you file your return under the old tax regime. People who opt for the new tax regime cannot claim it.
Individuals and Hindu Undivided Families (HUFs) can claim this deduction. Companies, partnership firms and LLPs cannot. Section 80C also includes the sub-sections 80CCC, 80CCD (1), 80CCD (1b) and 80CCD (2). Important to remember that the total limit for 80C, 80CCC and 80CCD (1) together is ₹1.5 lakh, and an extra ₹50,000 is allowed under 80CCD (1b).
80C Deduction List 2026
Section 80C is the most used tax saving section among salaried people in India. It covers the investments and payments that lower your taxable income. The money you put into PPF, ELSS, EPF, life insurance premiums, home loan principal repayment and tuition fees all fall under this one section.
A big change came in 2026. The Income Tax Act, 2025 took effect from 1 April 2026. It folds Section 80C, 80CCC and 80CCD (1) into a single Section 123, read with Schedule XV. The extra NPS deduction of ₹50,000 now sits under Section 124(3), and the combined ceiling under Section 80CCE moves to Section 123. The deduction is still allowed only under the old tax regime, so new regime taxpayers get nothing here even under the new law.
For AY 2026-27, income earned up to 31 March 2026 is still governed by the Income Tax Act, 1961. So returns filed for that year use the old section numbers. From tax year 2026-27 onwards, the new section numbers apply.
| Detail | Information |
|---|---|
| Deduction name | Section 80C deduction |
| Maximum limit | ₹1.5 lakh per financial year |
| Extra NPS limit | ₹50,000 under Section 80CCD (1b) |
| Total possible deduction | Up to ₹2 lakh with NPS contribution |
| Who can claim | Individuals and HUFs |
| Tax regime | Old tax regime only |
| Section under Income Tax Act, 2025 | Section 123 read with Schedule XV |
| Official website | incometax.gov.in |
Deduction List under 80C, 80CCC and 80CCD
The table below shows each sub-section, the investments or payments it covers, and how the ₹1.5 lakh ceiling works for all of them together.
| Types | Eligible Investments for Tax Deductions |
|---|---|
| 80C | 80C allows deductions for investments made in PPF, EPF, LIC premiums, Equity Linked Saving Schemes, principal payments on home loans, stamp duty, and registration charges for property purchases, Sukanya Samriddhi Yojana (SSY), National Savings Certificate (NSC), Senior Citizens Savings Scheme (SCSS), Unit Linked Insurance Plans (ULIPs), tax-saving Fixed Deposits for 5 years, Infrastructure Bonds, and similar options. |
| 80CCC | Deduction for life insurance annuity plans. Payments towards annuity pension plans are deductible. Any pension received from the annuity or amounts received upon surrender, including accrued interest, are taxable in the year received. |
| 80CCD (1) | Employee's contribution under section 80CCD (1) allows a maximum deduction equal to the least of these: 10% of salary (for employees), 20% of gross total income (for self-employed people), or ₹1.5 lakh (the limit allowed under 80C). |
| 80CCD (1b) | Additional deduction of ₹50,000 for the amount deposited into the NPS account. Contributions to the Atal Pension Yojana may also qualify for this deduction. This amount is over and above the ₹1.5 lakh ceiling. |
| 80CCD (2) | Employer's contribution can be deducted up to 10% of basic salary plus Dearness Allowance under the old tax regime, and up to 14% under the new tax regime. This benefit is available only to salaried individuals, not to self-employed people. |
How to Claim 80C Deduction
Claiming the deduction is simple if you keep your papers ready during the year itself. Follow these steps.
STEP 1 - Make all your eligible investments and payments before 31 March of the financial year. Money put in after that date counts for the next year.
STEP 2 - Collect the proofs. This includes deposit slips, insurance premium receipts, ELSS statements, PPF passbook entries and tuition fee receipts from the school or college.
STEP 3 - Declare the total amount to your employer through Form 12BB so that your TDS is adjusted during the year. If you forget this, you can still claim it later.
STEP 4 - While filing your ITR on the e-filing portal at incometax.gov.in, report the amount under Deductions under Chapter VI-A. This works only when you file under the old tax regime.
Investments Qualifying for Deduction under Section 80C
Most small savings and retirement products sold in India fall under this section. The main ones are listed below.
- Public Provident Fund, a 15 year government backed account with tax free returns
- Employee Provident Fund and Voluntary Provident Fund contributions made from your salary
- Five Year Post Office Time Deposit and five year tax saving bank fixed deposits
- Equity Linked Savings Scheme mutual funds, which have a three year lock in
- National Savings Certificate and Senior Citizens Savings Scheme
- Unit Linked Insurance Plan and Sukanya Samriddhi Yojana
- Infrastructure Bonds and NABARD Rural Bonds
Payments Covered under Section 80C
Section 80C is not only about investments. Some regular payments and expenses also count towards the same ₹1.5 lakh limit.
- Premiums paid for life insurance policies for yourself, your spouse or your children
- Contributions to superannuation funds and provident funds
- Tuition fees for the education of up to two children in an Indian school, college or university
- Payments for buying or constructing a residential property, including stamp duty and registration charges
- Principal repayment on a home loan during the year
80C Deduction List PDF and Official Details
The Income Tax Department does not release a separate PDF list for 80C. The full list of deductions sits inside the Income Tax Act, and the department explains the Chapter VI-A deductions on its own help page. You can read the official details for salaried individuals for AY 2026-27 on the Income Tax Department e-filing help page, and file your return from the Income Tax e-filing portal.
Read: New Tax Regime Exemption List PDF, KYC Documents List and Home Loan Documents List.