Section 80C to 80U — Complete Deduction List 2026

Chapter VI-A of the Income-tax Act groups together most of the deductions an individual taxpayer can claim against gross total income. These run from Section 80C at one end to Section 80U at the other, and between them they cover savings, insurance, housing, education, medical costs, donations and disability. This guide walks through the full list by category, explains who can claim what, and flags the one structural change that now decides whether any of it applies to you at all.

Why the regime you pick decides everything

Before looking at individual sections, settle the bigger question. Most Chapter VI-A deductions are available only under the old tax regime. The new regime offers lower slab rates in exchange for giving up the bulk of these deductions, with only a small number of exceptions surviving. That means the answer to “how much can I claim under 80C” is often “nothing, because you are on the new regime.”

The only honest way to decide is to compute your liability both ways with your actual numbers. Run the comparison on the TAXAJ income tax calculation tool before you commit to a regime for the year, because the crossover point depends entirely on how much deduction you can genuinely substantiate.

Section 80C, 80CCC and 80CCD — the savings and retirement block

These three sections share a combined ceiling, so treating them as one pot rather than three separate allowances is the correct mental model.

• Section 80C covers life insurance premiums, Employees’ Provident Fund and Public Provident Fund contributions, ELSS mutual funds, National Savings Certificates, five-year tax-saving bank deposits, principal repayment on a home loan, stamp duty and registration charges on a house purchase, and tuition fees for children.
• Section 80CCC covers contributions to certain pension funds set up by insurers.
• Section 80CCD(1) covers your own contribution to the National Pension System, and falls inside the shared ceiling.
• Section 80CCD(1B) provides an additional deduction for NPS over and above that shared ceiling.
• Section 80CCD(2) covers the employer’s contribution to NPS. This one is treated separately from the employee ceiling and is among the few items that survive into the new regime.

Medical and health-related deductions

Section 80D covers health insurance premiums and preventive health check-ups for yourself, your spouse, dependent children and your parents, with a higher entitlement where the insured is a senior citizen. Payment must be made other than in cash, except for preventive check-ups.

Section 80DD allows a deduction where you incur expenditure on the medical treatment, training or rehabilitation of a dependent with a disability, or deposit into an approved scheme for their maintenance. Section 80DDB covers expenditure on specified diseases for yourself or a dependent, subject to obtaining a prescription from a specified specialist. Section 80U is the parallel provision where the taxpayer is personally a person with a disability, and unlike 80DD it is claimed on your own return without reference to a dependent.

Housing and loan interest

Section 24(b) — technically outside Chapter VI-A but always considered alongside it — governs interest on a housing loan. Within Chapter VI-A, Section 80EE and Section 80EEA provide additional interest deductions for first-time homebuyers, each tied to a specific window of loan sanction and to property value conditions. Section 80EEB covers interest on a loan taken to buy an electric vehicle. Because these are sanction-date sensitive, check the conditions applicable to your loan year rather than assuming a current-year answer.

Section 80E allows a deduction for interest on an education loan taken for higher education, for yourself, your spouse, your children or a student for whom you are the legal guardian. It applies to interest only, not principal, and runs for a limited number of assessment years starting from when repayment begins.

Donations, rent and savings interest

• Section 80G covers donations to approved funds and institutions. The proportion allowed varies by institution and some categories carry a qualifying-amount restriction. Cash donations above a specified threshold are not eligible, so pay by traceable mode and keep the receipt with the institution’s registration details. Institutions themselves need 80G and 12A registration for donors to claim.
• Section 80GG allows a deduction for rent paid where you do not receive house rent allowance from an employer.
• Section 80GGA and 80GGC cover donations for scientific research or rural development and contributions to political parties respectively.
• Section 80TTA covers interest on savings bank accounts for individuals below senior-citizen age, while Section 80TTB provides a wider deduction for senior citizens covering both savings and fixed deposit interest.

Deductions aimed at business and employment

Section 80JJAA provides a deduction to employers for additional employee cost incurred on new hires meeting prescribed conditions, and is claimed by businesses rather than salaried individuals. Section 80IAC provides a profit-linked deduction to eligible startups holding DPIIT recognition, which sits alongside the wider set of benefits that come with recognition under the Startup India framework.

Documentation you should be holding

Deductions are only as strong as the evidence behind them. Keep premium receipts, PPF and NPS statements, the lender’s interest certificate, school fee receipts, donation receipts showing the institution’s registration number, the medical certificate for disability or specified-disease claims, and rent receipts with the landlord’s details. Cross-check what your employer has already reported by reading your Form 26AS and AIS before you file — mismatches between claimed deductions and reported data are a common trigger for notices.

How to approach the claim practically

Work in this order. First, list every deduction you can actually document. Second, compute liability under both regimes using the income tax calculation tool with those figures. Third, inform your employer of the chosen regime early in the year so that TDS is deducted correctly rather than leaving a refund or shortfall to sort out at filing. If your income includes salary plus other heads, note that the regime election interacts with business income differently from purely salaried income, and take advice before switching back and forth.

Frequently asked questions

Can I claim Section 80C under the new tax regime?

Generally no. The new regime is built on lower slab rates in exchange for forgoing most Chapter VI-A deductions, and Section 80C is among those forgone. A small number of items, notably the employer’s NPS contribution under 80CCD(2), continue to be available. Run both scenarios before choosing.

What is the difference between Section 80DD and Section 80U?

Section 80U is claimed by a taxpayer who is personally a person with a disability. Section 80DD is claimed by a taxpayer who incurs expenditure on a dependent with a disability. Both require a certificate from a prescribed medical authority, and the same expenditure cannot be claimed twice.

Are 80C and 80CCD(1B) separate limits?

Section 80CCD(1B) provides an additional NPS deduction that sits outside the combined ceiling shared by 80C, 80CCC and 80CCD(1). This is why NPS is often used to extend total deductions beyond what 80C alone permits.

Do I need to submit proof with my return?

Documents are not uploaded with the return itself, but you must be able to produce them if the return is selected for scrutiny. Retain them for the period during which your return can be reopened, and reconcile against your income tax filing records each year.