Deductions: 80C to 80U under their new numbers
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Updated 03 Oct 2026
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AI summary
Limits for the common deductions, which regime allows them, and their new section numbers.
2 sections
Common deductions (old regime unless noted)
| Deduction | New section (old) | Limit |
|---|---|---|
| PPF, EPF, ELSS, life insurance, principal on home loan, tuition fees, 5-year FD | 123 (80C) | ₹1.5 lakh together with pension plans |
| NPS own contribution, extra | 124 (80CCD(1B)) | ₹50,000 over the ₹1.5 lakh |
| Employer's NPS contribution | 124 (80CCD(2)) | 14% of salary in new regime, 10% in old — allowed in both |
| Health insurance | 126 (80D) | ₹25,000 self and family (₹50,000 if senior); another ₹25,000/₹50,000 for parents; preventive check-up ₹5,000 within these |
| Disabled dependant | 127 (80DD) | ₹75,000; ₹1.25 lakh for severe disability |
| Education loan interest | 129 (80E) | No limit, for 8 years |
| Donations | 133 (80G) | 50% or 100%, some with a 10% of income cap; cash only up to ₹2,000 |
| Savings account interest | 80TTA | ₹10,000 (non-seniors) |
| Interest for senior citizens | 80TTB | ₹50,000 (all deposits) |
| Rent paid without HRA | 80GG | ₹5,000 a month, subject to conditions |
| Own disability | 154 (80U) | ₹75,000; ₹1.25 lakh for severe disability |
| Medical treatment of specified diseases | 80DDB | ₹40,000; ₹1 lakh for seniors |
Tips
- Pay by banking channels. Cash is not allowed for health insurance (except preventive check-up) and is capped for donations.
- Keep proofs. Employers ask for them in January; the department can ask later.
- In the new regime, most of these don't apply. Employer NPS and Agniveer contributions do.
Sources
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