Section 80C Deductions: The Complete ₹1.5 Lakh List

Updated for FY 2025-26 · Old regime only

Section 80C lets you deduct up to ₹1,50,000 from your taxable income — the most popular tax-saver in India. It applies in the Old regime only. Here is everything that counts towards the limit.

Investments that qualify for 80C

• EPF — your provident fund contribution (already deducted from salary).
• PPF — Public Provident Fund (15-year, tax-free returns).
• ELSS — tax-saving mutual funds (shortest lock-in at 3 years).
• Life insurance premium — for self, spouse, children.
• 5-year tax-saving fixed deposit.
• NSC — National Savings Certificate.
• Sukanya Samriddhi Yojana — for a girl child.
• ULIP — unit-linked insurance plans.
• NPS — Tier-I contributions (also see 80CCD(1B) below).

Expenses that qualify for 80C

• Home loan principal repayment.
• Children's tuition fees (up to two children).
• Stamp duty & registration on a house purchase.

Beyond 80C: two deductions worth knowing

80CCD(1B) — extra ₹50,000 for NPS

On top of the ₹1.5 lakh 80C limit, you can claim an additional ₹50,000 for NPS contributions. That makes the combined tax-saving headroom ₹2 lakh.

80D — health insurance

Premiums for health insurance: up to ₹25,000 for self and family, or ₹50,000 if you (or your parents) are senior citizens.

Smart tip

Your EPF and any term-insurance premium may already fill a big chunk of the ₹1.5 lakh. Check what's left before investing more — our calculator shows your unused 80C headroom and the exact tax it could save.