How much deduction can be claimed?
| Section | Eligible Investment or Income | Who Can Claim? | Maximum Deduction |
|---|---|---|---|
| 80C | Life insurance, tuition fee, provident fund, housing loan repayment, pension, fixed deposits, etc. | Individual or HUF | Rs. 1,50,000 |
| 80CCC | Annuity pension plan of LIC or other insurer | Individual | Rs. 1,50,000 |
| 80CCD(1) | Contribution to National Pension Scheme (NPS) or Atal Pension Yojana | Individual | 10% of salary (employee) or 20% of gross total income (others) |
| 80CCD(1B) | Additional contribution to NPS or Atal Pension Yojana | Individual | Rs. 50,000 |
| 80CCD(2) | Employer’s contribution to NPS | Individual | 14% of salary (Central/State Govt) or 10% / 14% otherwise |
| 80CCH | Contribution to Agniveer Corpus | Individual | 100% of the contribution |
| 80D | Health insurance, preventive health check-up, and medical treatment expenses | Individual or HUF | Rs. 1,00,000 |
| 80DD | Medical treatment or insurance premium for family member with disability | Resident Individual or HUF | Rs. 75,000 (disability), Rs. 1,25,000 (severe disability) |
| 80DDB | Medical treatment for specified diseases or ailment | Resident Individual or HUF | Rs. 40,000 (normal), Rs. 1,00,000 (senior citizen) |
| 80E | Interest on the education loan | Individual | Interest paid during the year |
Note: The total amount of deductions under Section 80C, Section 80CCC, and Section 80CCD(1) cannot exceed Rs. 150,000.