Section 80C, the complete INR 1.5 lakh deduction list.

Section 80C provides a combined INR 1,50,000 deduction per financial year across all eligible categories. If you invest INR 1.5 lakh in one category, you have exhausted the limit; no further 80C deduction available in that FY.

Related sections stacking:

• Section 80CCD(1B): additional INR 50,000 for NPS Tier 1 contributions (beyond 80C limit).
• Section 80CCD(2): employer NPS contribution deduction (14% of salary for government, 10% for private — above 80C limit).
• Combined 80C + 80CCD(1B) + 80CCD(2): can effectively provide INR 2 lakh+ in retirement-oriented deductions.

Available only under OLD regime: must explicitly elect Old regime via Form 10IEA before ITR due date. Under New regime (default from AY 2024-25), Section 80C is NOT available.

1. EPF (Employee Provident Fund):

• Mandatory employee contribution to EPF (12% of basic + DA).
• Full employee contribution qualifies for 80C.
• Lock-in: until retirement / resignation / specific premature withdrawal grounds.
• Current rate ~8.25% (FY 2024-25); announced annually by EPFO.

2. VPF (Voluntary Provident Fund):

• Additional voluntary contribution to EPF above mandatory 12%.
• Same rate and treatment as EPF.
• Full contribution qualifies for 80C.

3. PPF (Public Provident Fund):

• Government-backed deposit scheme, open at post office / banks.
• Contribution: minimum INR 500, maximum INR 1,50,000 per FY per account.
• Lock-in: 15 years; partial withdrawal allowed from 7th year.
• Current rate 7.1% (announced quarterly).
• Interest tax-free; EEE (exempt-exempt-exempt) status.

4. ELSS (Equity Linked Savings Scheme):

• Tax-saver mutual fund with 3-year lock-in.
• Equity-oriented; returns are market-linked.
• Investment up to INR 1.5 lakh / FY qualifies.
• LTCG on redemption after 3-year lock-in: 12.5% (post-July 2024) on gains above INR 1.25 lakh / FY.

5. NSC (National Savings Certificate):

• Government savings certificate from post office.
• 5-year tenure.
• Current rate ~7.7%.
• Interest reinvested year-on-year is also eligible for 80C (cumulative benefit).

6. 5-Year Tax-Saver Fixed Deposit (bank FD):

• Specific tax-saver FD scheme at banks and post office.
• 5-year lock-in.
• Current rates ~6.5-7.5%.
• Interest fully taxable (not EEE like PPF).

7. Sukanya Samriddhi Yojana (SSY):

• For girl children up to 10 years of age.
• Account opened in girl child's name by parent / guardian.
• Current rate 8.2% (highest among government schemes).
• Lock-in: until girl's marriage or 21-year maturity.
• EEE tax status.

8. Senior Citizen Savings Scheme (SCSS):

• For individuals above 60 years (55 for retired government employees).
• Current rate 8.2%.
• 5-year lock-in (extendable).
• Interest fully taxable.

9. NPS Tier 1:

• National Pension System retirement account.
• Up to 10% of salary (14% for government) qualifies under 80CCD(1) within 80C limit.
• Additional INR 50K under Section 80CCD(1B) BEYOND 80C limit.
• Market-linked returns.

10. ULIP (Unit Linked Insurance Plan):

• Insurance + investment hybrid product.
• Premium qualifies for 80C up to INR 2.5 lakh / FY (if ULIP issued after 1 Feb 2021, Section 10(10D) exemption on maturity withdrawn for premium above INR 2.5 lakh).
• 5-year lock-in.

11. LIC premium / Term insurance premium:

• Premium paid for life insurance policies on self, spouse, children.
• Maximum premium qualifying for 80C: 10% of sum assured (20% if policy issued before 1 April 2012).
• Premium above the 10%/20% threshold does NOT qualify.
• Section 10(10D) exemption on maturity payout available if premium limits respected and sum assured above INR 2.5 lakh.

12. Children's tuition fees:

• Full-time education fees for maximum 2 children.
• Includes school, college, university tuition.
• Does NOT include: donations, hostel fees, transport fees, extracurricular fees, coaching/private tuition fees.
• Maximum: 2 children per taxpayer.

13. Home loan principal repayment:

• Principal portion of home loan EMI for self-occupied / let-out residential property.
• Also includes stamp duty + registration charges in the year of purchase.
• Section 24(b) separately covers interest (not in 80C) up to INR 2 lakh.
• Lock-in: 5 years from the year of claim; if property sold before 5 years, principal claimed is reversed to income.

14. Stamp duty + registration charges:

• Paid at the time of residential property purchase.
• Deductible under 80C in the year of purchase (part of the overall INR 1.5 lakh limit).

15. Mutual Fund Pension Plans:

• Specific retirement-oriented MF schemes qualifying under Section 80CCC (within 80C limit).

• Investment in direct equity shares (listed or unlisted).
• Non-tax-saver mutual funds (equity funds other than ELSS, debt funds, hybrid funds).
• Non-5-year tax-saver fixed deposits.
• Recurring deposits (RD).
• Second home loan EMI principal (allowed under 80C only for self-occupied / let-out of specified house; restriction on multiple properties).
• Children's hostel / transport fees.
• Life insurance premium beyond 10%/20% of sum assured.
• Health insurance premium (covered under Section 80D separately).
• Donations (covered under Section 80G separately).
• Education loan interest (covered under Section 80E separately).

For MOST taxpayers, the optimal 80C mix:

1. EPF (mandatory 12%) typically covers INR 70K-1 lakh of the 80C limit for salaried taxpayers.
2. Remaining limit (INR 50K-80K): split between ELSS (equity returns, 3-year lock-in) and PPF (safe, 15-year lock-in, EEE).

For risk-averse / older taxpayers: NSC + 5-year tax saver FD + PPF.

For girl-child families: Sukanya Samriddhi + ELSS + home loan.

For senior citizens: SCSS + 5-year FD.

Compare New vs Old regime first using our New vs Old Tax Regime Calculator — if your 80C + 80D + HRA + home loan interest don't exceed INR 4-5 lakh at income above INR 10 lakh, New regime typically wins (no 80C needed).

Last updated: 2026-10-10.