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Tax10 min read

Section 80C Limit Is Just ₹1.5L — Here Are All the Deductions Beyond It

Map 80D, NPS ₹50k (80CCD(1B)), 24B, 80E, and 80TTA/80TTB — old regime stacking can save serious tax.

80C80DNPSTax deductions

Section 80C limit is just ₹1.5 lakh — many Indians stop planning there. In reality, old-regime taxpayers can often stack several more sections and save large tax if they qualify. (New regime: most deductions don’t apply — compare regimes first.)

80C is not the only deduction

Reality check

You can sometimes claim several lakhs beyond 80C if eligible — especially 80D + 24B + NPS extra window — which can change effective tax materially at the 30% slab.

Section 80C (₹1.5L limit)

  • EPF (employee contribution), PPF, ELSS, life insurance premium (limits apply), home loan principal (eligible housing), tuition fees (rules), NSC/SCSS/SSY where applicable.

Section 80D (₹25,000–₹75,000)

Self + family health insurance commonly up to ₹25,000; additional amounts for parents depending on age (often ₹25,000 if parents <60 and ₹50,000 if 60+ in many filings). Preventive check-ups can count within sub-limits. Max illustration often discussed ~₹75,000/year.

Section 80CCD(1B) — NPS extra

Additional ₹50,000 beyond 80C for NPS Tier-I (within eligibility rules). At 30% slab, that can be ~₹15,000 tax saved — plus market-linked growth/discipline.

Section 24B — home loan interest

Self-occupied interest deduction commonly capped at ₹2,00,000/year (verify current year). Joint owners may each claim within rules if loan + ownership align.

Section 80E — education loan interest

Section 80E gives a deduction for interest on a qualifying education loan for higher education — subject to an 8-consecutive-year window and other conditions in law. Eligibility is narrow: it is meant for specified education loans for certain borrowers (commonly discussed for the borrower’s own higher education in typical salaried examples) — do not assume children’s loans automatically qualify; verify with a CA.

80TTA / 80TTB

80TTA: savings account interest deduction up to ₹10,000 for eligible assessees below senior thresholds. 80TTB: senior citizens may claim higher deduction on specified interest income — verify current caps.

Maximum deduction illustration (old regime)

Illustrative stack: 80C ₹1,50,000 + 80D ₹75,000 + 80CCD(1B) ₹50,000 + 24B ₹2,00,000 = ₹4,75,000. At 30% slab, ₹4.75L × 30% ≈ ₹1,42,500 tax saved — only if you truly qualify for each line.

A practical priority order

  • 1) Use 80CCD(1B) if NPS fits your lock-in needs.
  • 2) Buy adequate health cover and claim 80D cleanly.
  • 3) Fill 80C with lowest-cost, goal-aligned tools (often ELSS/PPF/EPF).
  • 4) Home buyers: capture 24B via lender certificates.
  • 5) Education loan: don’t forget 80E if applicable.

Finkoin tip

Finkoin’s tax calculator shows old vs new regime savings for your exact income and deductions — use it before committing to ELSS-only “March panic”.

Try it on Finkoin →
Educational only. Not personalised financial, tax, or investment advice. Finkoin is not a SEBI-registered investment advisor. Verify rates, rules, and product terms with your bank, insurer, or a qualified professional before acting.

FAQs

Clear answers in plain language. Educational guidance only.

Is 80C the only tax deduction?
No. 80D (health insurance), 80CCD(1B) (extra NPS ₹50k), 24(b) (home loan interest), 80E, 80TTA/80TTB, and others sit outside or beside the ₹1.5L basket.
What counts inside the ₹1.5L 80C limit?
EPF, PPF, ELSS, life insurance premium, home-loan principal (eligible portion), tuition fees, and more — all share one combined cap.
Does new regime allow 80C?
Most Chapter VI-A deductions including 80C matter under the old regime. New regime has fewer levers — compare both each year.
What should I prioritise after maxing 80C?
Often 80D for family health cover, then 80CCD(1B) if you want NPS, then home-loan interest if applicable — subject to eligibility.