Deductions under Chapter VI-A

Section numbers here are from the Income tax Act, 1961, the operative law for the current filing cycle. Almost every deduction below is available under the old regime only; the exceptions are flagged. This article is for general information and does not constitute tax advice.

Section	Covers	Typical limit
80C (common investments)	Life insurance, PPF, ELSS, home loan principal	1.5 lakh combined
80D (health insurance)	Health insurance premiums	25,000 (50,000 for senior citizen parents)
80CCD(1B) (extra NPS deduction)	National Pension System contributions	Additional 50,000, separate from 80C
80DD (dependant disability)	Medical care of a disabled dependant	75,000, or 1.25 lakh for severe disability
80U (self disability)	The taxpayer’s own certified disability	75,000, or 1.25 lakh for severe disability
80DDB (specified disease treatment)	Treatment cost for critical illnesses like cancer	Actual expense, capped, higher for senior citizens
80E (education loan interest)	Interest on education loans	No cap, for 8 years
80G (donations)	Donations to eligible charities	50% or 100% depending on institution
80TTA (savings interest, under 60)	Interest on savings accounts only	10,000
80TTB (senior citizen interest, 60+)	Savings and fixed/recurring deposit interest	50,000

The one people forget: Section 80CCD(1B) gives an extra 50,000 rupees for NPS contributions, entirely separate from your 1.5 lakh 80C limit. Both are covered in more depth in Section 80C and NPS.

80TTA and 80TTB are not the same thing, despite looking similar. Under 60, you get 80TTA, savings account interest only, capped at 10,000 rupees, fixed deposits do not qualify at all. At 60 and above, 80TTB replaces it, covering savings and fixed and recurring deposit interest, capped at a much more generous 50,000 rupees.

Disability deductions need paperwork, but the amounts are fixed regardless of actual spending. Both 80DD and 80U require a certificate, Form 10-IA (disability certificate for tax deduction), from a recognised medical authority. The deduction itself is a flat amount, 75,000 or 1.25 lakh rupees for severe disability, it does not matter whether you actually spent that much or less.

A compliance detail added this year: claiming an 80G donation deduction now requires the bank IFSC code and transaction reference number for the donation, not just the amount. The full mechanics of claiming, and the organisation-side reporting that generates your certificate, are in Section 80G: Donations.

Section 80CCD(2), your employer’s NPS contribution

Unlike almost everything else on this page, 80CCD(2) is available under both regimes. From FY 2025-26, the limit is 14% of salary (basic plus dearness allowance) for every salaried employee, government or private sector. Under the old regime specifically, private sector employees are still capped at 10%, only government employees get 14% there, the flat 14% for everyone is a new-regime feature. This is money your employer routes into NPS on your behalf, not your own contribution, so it does not touch your 80C or 80CCD(1B) limits at all.

One cap worth knowing: employer contributions to EPF, NPS, and superannuation fund combined are tax-free only up to 7.5 lakh rupees a year in aggregate. Beyond that, the excess becomes a taxable perquisite, and the annual return earned on that excess is taxed too. This rarely bites, but is relevant for higher earners.

Section 80GG, rent without HRA

For taxpayers who pay rent but do not receive HRA, whether self employed, or salaried without an HRA component in their salary structure. The deduction is the least of three figures: rent paid minus 10% of total income, 5,000 rupees a month, or 25% of total income. It requires a Form 10BA declaration, and the taxpayer, their spouse, or their minor child must not own residential property at the place of work or business. Available under the old regime only.

Section 80D’s preventive health checkup sub-limit

Within the overall 80D ceiling shown above, not on top of it, there is a 5,000 rupee sub-limit specifically for preventive health checkups, covering self, spouse, children, or parents. Unlike the rest of 80D, which requires a non-cash payment mode, this 5,000 rupee portion can be paid in cash. The full 80D detail, including the senior-citizen enhancements, is in Section 80D: Health Insurance.