Section 80C
A deduction of up to ₹1.5 lakh a year for investments and payments such as PPF, ELSS, EPF and life insurance, in the old regime.
It includes your EPF contribution, PPF, ELSS, Sukanya Samriddhi, NSC, SCSS, tax-saver FDs, life insurance premiums, children's tuition fees and home loan principal. Payments must be made by 31 March to count for that year.
It doesn't apply in the new regime.
Tax-Saving Investments Compared
How much tax 80C and NPS investments save you, whether the old regime is still worth it, and how the options compare.
Related terms
Rules as of tax year 2026-27. Written by the Welthr team; last reviewed on . Not financial advice.