Section 80C & Friends
The ₹1.5L deduction and its cousins (80D, 80CCD) — using them without buying bad products.
Section 80CA tax deduction of up to ₹1.5 lakh for set investments. is the most famous tax deductionAn amount subtracted from income before tax. in India: it lets you reduce your taxable income by up to ₹1.5 lakh a year through certain investments and expenses (under the old regime). Alongside it sit useful cousins like 80DA tax deduction for health-insurance premiums. (health insuranceCover that pays your medical and hospital bills.) and 80CCD(1B) (extra NPS).
- 80CA tax deduction of up to ₹1.5 lakh for set investments. (up to ₹1.5L) — fill with good-anyway instruments: EPF (auto), PPF, ELSS (3-yr lock-in, equityA unit of ownership in a company. returns), term-insurance premium.
- 80DA tax deduction for health-insurance premiums. — deductionAn amount subtracted from income before tax. for health-insurance premiums (protection you need regardless).
- 80CCD(1B) — an extra ₹50,000 deductionAn amount subtracted from income before tax. for NPS, on top of 80CA tax deduction of up to ₹1.5 lakh for set investments..
- The rule — choose deductionAn amount subtracted from income before tax. instruments you’d want anyway; never buy bad products (ULIPs/endowment) just to save tax.
Which 80C option is best?
It depends on your goals: ELSS suits long-term growth (equity returns, shortest 3-year lock-in); PPF suits safe, tax-free long-term saving; EPF often fills 80C automatically from salary; term-insurance premiums count too. Avoid insurance-cum-investment products (ULIPs/endowment). Note 80C only helps under the *old* regime — if you choose the new regime, these deductions don’t apply.