Deduction under Section 80C
Your 80C deduction — the total of eligible investments and payments, capped at ₹1,50,000 (old regime).
Switch calculator — current: Deduction under Section 80C
Your details
LIC, PPF, ELSS, 5-year FD, NSC, home-loan principal, tuition fees, etc.
Your answer
₹ —
Still needed: your total 80C investment.
- The figure, and how it compares where there is a choice
- Every step of the working, line by line
- The exact sections, with links to read them
For guidance only — not tax advice. Every figure is drawn from BharatX’s verified rule book, with the sections and rules shown alongside it.
Deduction under Section 80C: how it works and FAQs
FY 2025-26 (Income-tax Act 1961) and FY 2026-27 (Income-tax Act 2025) · Updated
How it works
Section 80C lets you deduct up to ₹1,50,000 from your income for certain investments and payments — LIC premium, PPF, ELSS, 5-year fixed deposits, NSC, home-loan principal, children’s tuition fees and more.
Section 80C lets you deduct up to ₹1,50,000 from your income for certain investments and payments — LIC premium, PPF, ELSS, 5-year fixed deposits, NSC, home-loan principal, children’s tuition fees and more. Add them all up; the deduction is the total, but never more than ₹1,50,000. It is an old-regime deduction.
- Add up every eligible 80C investment and payment.
- Deduction = the lower of that total and ₹1,50,000.
Worked example
Deduction under 80C = ₹1,50,000.
You invest ₹1,20,000 in PPF and pay ₹50,000 of home-loan principal (total ₹1,70,000).
- Total eligible = ₹1,70,000.
- Capped at ₹1,50,000.
Deduction under 80C = ₹1,50,000.
Frequently asked questions
What is the 80C limit?
₹1,50,000 in total across all eligible investments and payments.
Can I claim 80C under the new regime?
No. Section 80C is available only under the old regime.
Every figure the calculator shows lists the sections it relies on under “Legal basis”. For guidance only — not tax advice.