{"id":832,"date":"2026-03-30T12:48:52","date_gmt":"2026-03-30T12:48:52","guid":{"rendered":"https:\/\/komplytek.com\/blogs\/?p=832"},"modified":"2026-04-07T14:58:06","modified_gmt":"2026-04-07T14:58:06","slug":"section-80c-most-used-deduction-section","status":"publish","type":"post","link":"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/","title":{"rendered":"Section 80C \u2013 Most Used Deduction Section"},"content":{"rendered":"<body><h2 data-section-id=\"mhj460\" data-start=\"168\" data-end=\"216\" id=\"mcetoc_1jkv9t2j10\"><\/h2>\n<p data-start=\"217\" data-end=\"272\"><em data-start=\"217\" data-end=\"270\">(Detailed Guide with Latest Changes for FY 2025-26)<\/em><\/p>\n<p data-start=\"274\" data-end=\"496\">Section 80C is one of the most important and widely used provisions under the Income-tax Act, 1961. It allows taxpayers to reduce their taxable income by investing in specified instruments and claiming eligible expenses.<\/p>\n<p data-start=\"498\" data-end=\"641\">This section is especially useful for salaried employees, professionals, business owners, and individuals planning tax savings before 31 March.<\/p>\n<hr data-start=\"643\" data-end=\"646\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%93%8C_What_is_Section_80C\" >\ud83d\udccc What is Section 80C?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%91%A4_Who_Can_Claim_Deduction_Under_Section_80C\" >\ud83d\udc64 Who Can Claim Deduction Under Section 80C?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%92%B8_Maximum_Deduction_Limit_Latest_Update_FY_2025-26\" >\ud83d\udcb8 Maximum Deduction Limit (Latest Update FY 2025-26)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%E2%9A%96%EF%B8%8F_Is_Section_80C_Available_in_New_Tax_Regime\" >\u2696\ufe0f Is Section 80C Available in New Tax Regime?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%8F%A6_Most_Common_Investments_Allowed_Under_Section_80C\" >\ud83c\udfe6 Most Common Investments Allowed Under Section 80C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%9B%A1%EF%B8%8F_A_Government-Backed_Investment_Options\" >\ud83d\udee1\ufe0f (A) Government-Backed Investment Options<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%93%8A_B_Investment_Options_through_Financial_Institutions\" >\ud83d\udcca (B) Investment Options through Financial Institutions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%A7%BE_Expenses_Allowed_Under_Section_80C\" >\ud83e\uddfe Expenses Allowed Under Section 80C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%E2%8F%B3_Lock-in_Period_for_Section_80C_Investments\" >\u23f3 Lock-in Period for Section 80C Investments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%A7%AE_Example_of_Section_80C_Deduction\" >\ud83e\uddee Example of Section 80C Deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%93%8A_Taxable_Income_Calculation\" >\ud83d\udcca Taxable Income Calculation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%E2%9E%95_Additional_Deductions_Related_to_Section_80C\" >\u2795 Additional Deductions Related to Section 80C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%AA%99_Section_80CCD1B\" >\ud83e\ude99 Section 80CCD(1B)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%8F%A5_Section_80D\" >\ud83c\udfe5 Section 80D<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%94%84_Latest_Changes_in_Section_80C_FY_2025-26\" >\ud83d\udd04 Latest Changes in Section 80C (FY 2025-26)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%E2%9A%A0%EF%B8%8F_Common_Mistakes_While_Claiming_80C_Deduction\" >\u26a0\ufe0f Common Mistakes While Claiming 80C Deduction<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%E2%AD%90_Why_Section_80C_is_Still_Important\" >\u2b50 Why Section 80C is Still Important<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/#%F0%9F%93%9D_Conclusion\" >\ud83d\udcdd Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n<h3 data-section-id=\"ryi66x\" data-start=\"648\" data-end=\"674\" id=\"mcetoc_1jkv9t2j11\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8C_What_is_Section_80C\"><\/span>\ud83d\udccc <span style=\"color: #3366ff;\">What is Section 80C?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"676\" data-end=\"845\">Section 80C allows a deduction from gross total income if the taxpayer invests in certain government-approved savings instruments or incurs specific eligible expenses.<\/p>\n<p data-start=\"847\" data-end=\"1023\"><strong data-start=\"847\" data-end=\"884\">The objective of this section is:<\/strong><br data-start=\"884\" data-end=\"887\">\u2022 \ud83d\udcb0 To encourage long-term savings<br data-start=\"922\" data-end=\"925\">\u2022 \ud83d\udee1\ufe0f To promote retirement planning<br data-start=\"961\" data-end=\"964\">\u2022 \ud83d\udcca To support investments in safe financial instruments<\/p>\n<hr data-start=\"1025\" data-end=\"1028\">\n<h3 data-section-id=\"hm8n74\" data-start=\"1030\" data-end=\"1078\" id=\"mcetoc_1jkv9t2j12\"><span class=\"ez-toc-section\" id=\"%F0%9F%91%A4_Who_Can_Claim_Deduction_Under_Section_80C\"><\/span>\ud83d\udc64<span style=\"color: #3366ff;\"> Who Can Claim Deduction Under Section 80C?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1080\" data-end=\"1168\">The deduction is available only to:<br data-start=\"1115\" data-end=\"1118\">\u2714 Individuals<br data-start=\"1131\" data-end=\"1134\">\u2714 Hindu Undivided Families (HUF)<\/p>\n<p data-start=\"1170\" data-end=\"1238\"><strong data-start=\"1170\" data-end=\"1191\">Not available to:<\/strong><br data-start=\"1191\" data-end=\"1194\">\u2022 Companies<br data-start=\"1205\" data-end=\"1208\">\u2022 Partnership firms<br data-start=\"1227\" data-end=\"1230\">\u2022 LLPs<\/p>\n<hr data-start=\"1240\" data-end=\"1243\">\n<h3 data-section-id=\"1juon8q\" data-start=\"1245\" data-end=\"1301\" id=\"mcetoc_1jkv9t2j13\"><span class=\"ez-toc-section\" id=\"%F0%9F%92%B8_Maximum_Deduction_Limit_Latest_Update_FY_2025-26\"><\/span>\ud83d\udcb8 <span style=\"color: #3366ff;\">Maximum Deduction Limit (Latest Update FY 2025-26)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1303\" data-end=\"1384\">The maximum deduction allowed under Section 80C is:<br data-start=\"1354\" data-end=\"1357\">\ud83d\udc49 <strong data-start=\"1360\" data-end=\"1382\">\u20b91,50,000 per year<\/strong><\/p>\n<p data-start=\"1386\" data-end=\"1480\">This limit includes deductions under:<br data-start=\"1423\" data-end=\"1426\">\u2022 Section 80C<br data-start=\"1439\" data-end=\"1442\">\u2022 Section 80CCC<br data-start=\"1457\" data-end=\"1460\">\u2022 Section 80CCD(1)<\/p>\n<p data-start=\"1482\" data-end=\"1564\">Even if total investment exceeds \u20b91.5 lakh, the deduction cannot exceed \u20b91.5 lakh.<\/p>\n<hr data-start=\"1566\" data-end=\"1569\">\n<h3 data-section-id=\"1kvlz9h\" data-start=\"1571\" data-end=\"1620\" id=\"mcetoc_1jkv9t2j14\"><span class=\"ez-toc-section\" id=\"%E2%9A%96%EF%B8%8F_Is_Section_80C_Available_in_New_Tax_Regime\"><\/span>\u2696\ufe0f <span style=\"color: #3366ff;\">Is Section 80C Available in New Tax Regime?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1622\" data-end=\"1757\">\u274c Section 80C deduction is not available under the new tax regime<br data-start=\"1687\" data-end=\"1690\">\u2714 It is available only if the taxpayer chooses the old tax regime<\/p>\n<p data-start=\"1759\" data-end=\"1829\">This is one of the biggest factors influencing tax planning decisions.<\/p>\n<hr data-start=\"1831\" data-end=\"1834\">\n<h3 data-section-id=\"rkbmif\" data-start=\"1836\" data-end=\"1891\" id=\"mcetoc_1jkv9t2j15\"><span class=\"ez-toc-section\" id=\"%F0%9F%8F%A6_Most_Common_Investments_Allowed_Under_Section_80C\"><\/span>\ud83c\udfe6 <span style=\"color: #3366ff;\">Most Common Investments Allowed Under Section 80C<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1893\" data-end=\"1962\">Below are the most popular investment options eligible for deduction.<\/p>\n<h3 data-section-id=\"1qv4m3a\" data-start=\"1964\" data-end=\"2012\" id=\"mcetoc_1jkv9t2j16\"><span class=\"ez-toc-section\" id=\"%F0%9F%9B%A1%EF%B8%8F_A_Government-Backed_Investment_Options\"><\/span>\ud83d\udee1\ufe0f <span style=\"color: #3366ff;\">(A) Government-Backed Investment Options<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2013\" data-end=\"2154\">\u2022 Public Provident Fund (PPF)<br data-start=\"2042\" data-end=\"2045\">\u2022 National Savings Certificate (NSC)<br data-start=\"2081\" data-end=\"2084\">\u2022 Sukanya Samriddhi Yojana (SSY)<br data-start=\"2116\" data-end=\"2119\">\u2022 5-year Post Office Time Deposit<\/p>\n<p data-start=\"2156\" data-end=\"2223\">These are considered the safest options for conservative investors.<\/p>\n<hr data-start=\"2225\" data-end=\"2228\">\n<h3 data-section-id=\"1ojzn92\" data-start=\"2230\" data-end=\"2290\" id=\"mcetoc_1jkv9t2j17\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8A_B_Investment_Options_through_Financial_Institutions\"><\/span>\ud83d\udcca <span style=\"color: #3366ff;\">(B) Investment Options through Financial Institutions<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2291\" data-end=\"2434\">\u2022 Equity Linked Savings Scheme (ELSS)<br data-start=\"2328\" data-end=\"2331\">\u2022 Tax Saving Fixed Deposit (5 years)<br data-start=\"2367\" data-end=\"2370\">\u2022 Life Insurance Premium<br data-start=\"2394\" data-end=\"2397\">\u2022 Unit Linked Insurance Plan (ULIP)<\/p>\n<p data-start=\"2436\" data-end=\"2498\">\ud83d\udc49 ELSS is the only 80C investment linked to the stock market.<\/p>\n<hr data-start=\"2500\" data-end=\"2503\">\n<h3 data-section-id=\"1fwoik4\" data-start=\"2505\" data-end=\"2545\" id=\"mcetoc_1jkv9t2j18\"><span class=\"ez-toc-section\" id=\"%F0%9F%A7%BE_Expenses_Allowed_Under_Section_80C\"><\/span>\ud83e\uddfe <span style=\"color: #3366ff;\">Expenses Allowed Under Section 80C<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2547\" data-end=\"2614\">Many taxpayers are not aware that some expenses are also allowed.<\/p>\n<p data-start=\"2616\" data-end=\"2788\">These include:<br data-start=\"2630\" data-end=\"2633\">\u2022 \ud83c\udf93 Children\u2019s tuition fees<br data-start=\"2661\" data-end=\"2664\">\u2022 \ud83c\udfe0 Principal repayment of home loan<br data-start=\"2701\" data-end=\"2704\">\u2022 \ud83d\udcc4 Stamp duty and registration charges (one-time)<br data-start=\"2755\" data-end=\"2758\">\u2022 \ud83d\udee1\ufe0f Life insurance premium<\/p>\n<hr data-start=\"2790\" data-end=\"2793\">\n<h3 data-section-id=\"1emhtfd\" data-start=\"2795\" data-end=\"2842\" id=\"mcetoc_1jkv9t2j19\"><span class=\"ez-toc-section\" id=\"%E2%8F%B3_Lock-in_Period_for_Section_80C_Investments\"><\/span>\u23f3 <span style=\"color: #3366ff;\">Lock-in Period for Section 80C Investments<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"2844\" data-end=\"2898\">Each investment option has a different lock-in period:<\/p>\n<ul data-start=\"2900\" data-end=\"3099\">\n<li data-section-id=\"o2p1h\" data-start=\"2900\" data-end=\"2918\">PPF \u2013 15 years<\/li>\n<li data-section-id=\"1gte9h9\" data-start=\"2919\" data-end=\"2937\">ELSS \u2013 3 years<\/li>\n<li data-section-id=\"1oqit21\" data-start=\"2938\" data-end=\"2965\">Tax Saving FD \u2013 5 years<\/li>\n<li data-section-id=\"14coyks\" data-start=\"2966\" data-end=\"2983\">NSC \u2013 5 years<\/li>\n<li data-section-id=\"177oz6s\" data-start=\"2984\" data-end=\"3058\">Sukanya Samriddhi Yojana \u2013 Till 21 years (partial withdrawal after 18)<\/li>\n<li data-section-id=\"144oc5r\" data-start=\"3059\" data-end=\"3099\">Life Insurance \u2013 As per policy terms<\/li>\n<\/ul>\n<p data-start=\"3101\" data-end=\"3151\">\ud83d\udc49 ELSS has the shortest lock-in period (3 years).<\/p>\n<hr data-start=\"3153\" data-end=\"3156\">\n<h3 data-section-id=\"zs7wwp\" data-start=\"3158\" data-end=\"3196\" id=\"mcetoc_1jkv9t2j1a\"><span class=\"ez-toc-section\" id=\"%F0%9F%A7%AE_Example_of_Section_80C_Deduction\"><\/span>\ud83e\uddee <span style=\"color: #3366ff;\">Example of Section 80C Deduction<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3198\" data-end=\"3238\">Let us understand with a simple example.<\/p>\n<p data-start=\"3240\" data-end=\"3288\"><strong data-start=\"3240\" data-end=\"3258\">Income Details<\/strong><br data-start=\"3258\" data-end=\"3261\">Annual Salary: \u20b910,00,000<\/p>\n<p data-start=\"3290\" data-end=\"3313\"><strong data-start=\"3290\" data-end=\"3311\">Investments Made:<\/strong><\/p>\n<ul data-start=\"3314\" data-end=\"3373\">\n<li data-section-id=\"11317b\" data-start=\"3314\" data-end=\"3330\">PPF: \u20b960,000<\/li>\n<li data-section-id=\"1ftj1v2\" data-start=\"3331\" data-end=\"3355\">LIC Premium: \u20b940,000<\/li>\n<li data-section-id=\"1pk4715\" data-start=\"3356\" data-end=\"3373\">ELSS: \u20b970,000<\/li>\n<\/ul>\n<p data-start=\"3375\" data-end=\"3407\">\ud83d\udc49 Total Investment: \u20b91,70,000<\/p>\n<p data-start=\"3409\" data-end=\"3484\">Since the maximum limit is \u20b91,50,000:<br data-start=\"3446\" data-end=\"3449\">\u2705 <strong data-start=\"3451\" data-end=\"3484\">Deduction allowed = \u20b91,50,000<\/strong><\/p>\n<hr data-start=\"3486\" data-end=\"3489\">\n<h3 data-section-id=\"1mzwwf3\" data-start=\"3491\" data-end=\"3523\" id=\"mcetoc_1jkv9t2j1b\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%8A_Taxable_Income_Calculation\"><\/span>\ud83d\udcca <span style=\"color: #3366ff;\">Taxable Income Calculation<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul data-start=\"3525\" data-end=\"3620\">\n<li data-section-id=\"9sclob\" data-start=\"3525\" data-end=\"3553\">Total Income: \u20b910,00,000<\/li>\n<li data-section-id=\"1rl4fli\" data-start=\"3554\" data-end=\"3620\">Less 80C Deduction: \u20b91,50,000<br data-start=\"3585\" data-end=\"3588\">\ud83d\udc49 <strong data-start=\"3591\" data-end=\"3620\">Taxable Income: \u20b98,50,000<\/strong><\/li>\n<\/ul>\n<hr data-start=\"3622\" data-end=\"3625\">\n<h3 data-section-id=\"1sc9bkz\" data-start=\"3627\" data-end=\"3676\" id=\"mcetoc_1jkv9t2j1c\"><span class=\"ez-toc-section\" id=\"%E2%9E%95_Additional_Deductions_Related_to_Section_80C\"><\/span>\u2795 <span style=\"color: #3366ff;\">Additional Deductions Related to Section 80C<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3678\" data-end=\"3731\">Apart from \u20b91.5 lakh limit, taxpayers can also claim:<\/p>\n<h3 data-section-id=\"oswz06\" data-start=\"3733\" data-end=\"3757\" id=\"mcetoc_1jkv9t2j1d\"><span class=\"ez-toc-section\" id=\"%F0%9F%AA%99_Section_80CCD1B\"><\/span>\ud83e\ude99 <span style=\"color: #3366ff;\">Section 80CCD(1B)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3758\" data-end=\"3810\">Additional \u20b950,000 deduction for investment in NPS<\/p>\n<h3 data-section-id=\"vt66sa\" data-start=\"3812\" data-end=\"3830\" id=\"mcetoc_1jkv9t2j1e\"><span class=\"ez-toc-section\" id=\"%F0%9F%8F%A5_Section_80D\"><\/span>\ud83c\udfe5 <span style=\"color: #3366ff;\">Section 80D<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3831\" data-end=\"3880\">Medical insurance deduction (separate from 80C)<\/p>\n<p data-start=\"3882\" data-end=\"3928\">These help in further reducing taxable income.<\/p>\n<hr data-start=\"3930\" data-end=\"3933\">\n<h3 data-section-id=\"cpk491\" data-start=\"3935\" data-end=\"3983\" id=\"mcetoc_1jkv9t2j1f\"><span class=\"ez-toc-section\" id=\"%F0%9F%94%84_Latest_Changes_in_Section_80C_FY_2025-26\"><\/span>\ud83d\udd04<span style=\"color: #3366ff;\"> Latest Changes in Section 80C (FY 2025-26)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"3985\" data-end=\"4228\">Important updates:<br data-start=\"4003\" data-end=\"4006\">\u2022 \ud83d\udccc Deduction limit remains \u20b91.5 lakh<br data-start=\"4044\" data-end=\"4047\">\u2022 \u274c Section 80C not available in new tax regime<br data-start=\"4094\" data-end=\"4097\">\u2022 \ud83d\udcc9 Increasing preference towards new regime<br data-start=\"4142\" data-end=\"4145\">\u2022 \ud83d\udeab No new investment instruments added<br data-start=\"4185\" data-end=\"4188\">\u2022 \u2699\ufe0f Focus on simplified tax structure<\/p>\n<hr data-start=\"4230\" data-end=\"4233\">\n<h3 data-section-id=\"tuk9c9\" data-start=\"4235\" data-end=\"4285\" id=\"mcetoc_1jkv9t2j1g\"><span class=\"ez-toc-section\" id=\"%E2%9A%A0%EF%B8%8F_Common_Mistakes_While_Claiming_80C_Deduction\"><\/span>\u26a0\ufe0f <span style=\"color: #3366ff;\">Common Mistakes While Claiming 80C Deduction<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"4287\" data-end=\"4343\">Many taxpayers lose deduction due to mistakes such as:<\/p>\n<p data-start=\"4345\" data-end=\"4575\">\u274c Investing after 31 March<br data-start=\"4371\" data-end=\"4374\">\u274c Claiming deduction in new tax regime<br data-start=\"4412\" data-end=\"4415\">\u274c Claiming tuition fees for self (only children allowed)<br data-start=\"4471\" data-end=\"4474\">\u274c Claiming entire home loan EMI (only principal allowed)<br data-start=\"4530\" data-end=\"4533\">\u274c Not keeping proper proof of investment<\/p>\n<hr data-start=\"4577\" data-end=\"4580\">\n<h3 data-section-id=\"1te39j7\" data-start=\"4582\" data-end=\"4621\" id=\"mcetoc_1jkv9t2j1h\"><span class=\"ez-toc-section\" id=\"%E2%AD%90_Why_Section_80C_is_Still_Important\"><\/span>\u2b50 <span style=\"color: #3366ff;\">Why Section 80C is Still Important<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"4623\" data-end=\"4822\">\u2714 Helps in long-term wealth creation<br data-start=\"4659\" data-end=\"4662\">\u2714 Encourages retirement savings<br data-start=\"4693\" data-end=\"4696\">\u2714 Provides tax saving + investment benefit<br data-start=\"4738\" data-end=\"4741\">\u2714 Suitable for salaried taxpayers<br data-start=\"4774\" data-end=\"4777\">\u2714 Useful for disciplined financial planning<\/p>\n<hr data-start=\"4824\" data-end=\"4827\">\n<h3 data-section-id=\"8b9sh2\" data-start=\"4829\" data-end=\"4845\" id=\"mcetoc_1jkv9t2j1i\"><span class=\"ez-toc-section\" id=\"%F0%9F%93%9D_Conclusion\"><\/span>\ud83d\udcdd <span style=\"color: #3366ff;\">Conclusion<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"4847\" data-end=\"5054\">Section 80C continues to be the most widely used tax-saving section in India. Although the limit has not changed, it still plays a major role in tax planning for individuals who opt for the old tax regime.<\/p>\n<p data-start=\"5056\" data-end=\"5232\">Before the end of FY 2025-26, taxpayers should review their investments and ensure they fully utilise the \u20b91.5 lakh deduction to maximise tax savings and reduce taxable income.<\/p>\n<\/body>","protected":false},"excerpt":{"rendered":"<p>(Detailed Guide with Latest Changes for FY 2025-26) Section 80C is one of the most important and widely used provisions under the Income-tax Act, 1961. It allows taxpayers to reduce their taxable income by investing in specified instruments and claiming eligible expenses. This section is especially useful for salaried employees, professionals, business owners, and individuals &#8230; <a title=\"Section 80C \u2013 Most Used Deduction Section\" class=\"read-more\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/\" aria-label=\"Read more about Section 80C \u2013 Most Used Deduction Section\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":841,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Section 80C \u2013 Most Used Deduction Section - Komplytek Blogs<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/komplytek.com\/blogs\/section-80c-most-used-deduction-section\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 80C \u2013 Most Used Deduction Section - Komplytek Blogs\" \/>\n<meta property=\"og:description\" content=\"(Detailed Guide with Latest Changes for FY 2025-26) Section 80C is one of the most important and widely used provisions under the Income-tax Act, 1961. 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