| Section | Deduction | Maximum Limit | Applicability |
| Section 80C | Investments in PPF, EPF, LIC, NSC, ELSS, principal repayment of home loan, etc. | ₹1,50,000 | Individuals & HUF |
| Section 80CCC | Contribution to annuity plans of LIC or other insurers | ₹1,50,000 (combined with 80C) | Individuals |
| Section 80CCD(1) | Employee/self-employed contribution to NPS | ₹1,50,000 (combined with 80C & 80CCC) + Additional ₹50,000 u/s 80CCD(1B) | Individuals |
| Section 80CCD(2) | Employer’s contribution to NPS | Up to 10% of salary (14% for central govt. employees) | Salaried individuals |
| Section 80D | Medical insurance premium for self, family, and parents | ₹25,000 (self & family) + ₹25,000 (parents) (₹50,000 for senior citizens) | Individuals & HUF |
| Section 80DD | Medical expenses for a dependent with disability | ₹75,000 (₹1,25,000 for severe disability) | Individuals & HUF |
| Section 80DDB | Medical treatment for specified diseases | ₹40,000 (₹1,00,000 for senior citizens) | Individuals & HUF |
| Section 80E | Interest on education loan | No limit (for 8 years) | Individuals |
| Section 80EE | Additional deduction for first-time home buyers on interest paid | ₹50,000 | Individuals |
| Section 80EEA | Additional deduction on home loan interest (for affordable housing) | ₹1,50,000 | Individuals (not claiming under 80EE) |
| Section 80EEB | Interest on loan for electric vehicle | ₹1,50,000 | Individuals |
| Section 80G | Donations to specified funds/charities | 50% or 100% of donation (with/without limit) | Individuals & HUF |
| Section 80GG | Rent paid (if not receiving HRA) | ₹5,000/month or 25% of total income (whichever is lower) | Individuals |
| Section 80GGA | Donations for scientific research & rural development | 100% of donation (if no business income) | Individuals |
| Section 80GGB | Donations to political parties (by companies) | 100% of donation | Companies |
| Section 80GGC | Donations to political parties (by individuals) | 100% of donation | Individuals |
| Section 80TTA | Interest on savings account | ₹10,000 | Individuals & HUF (Non-senior citizens) |
| Section 80TTB | Interest on deposits (for senior citizens) | ₹50,000 | Senior citizens |
| Section 80U | Deduction for a person with a disability | ₹75,000 (₹1,25,000 for severe disability) | Individuals |
Connect with CA Devesh Thakur
Stay updated with structured Income Tax learning, section-wise breakdowns, practical insights, and regular tax updates across platforms:
