
| Provision | Limit | Examples |
|---|---|---|
| 80C | ₹1.5 lakh | PPF, ELSS, EPF, life insurance, tuition fees |
| 80D | ₹25,000 (₹50,000 senior) plus parents | Health insurance premium |
| 80CCD(1B) | ₹50,000 | Additional NPS |
| 24(b) | ₹2 lakh | Home loan interest (self-occupied) |
These deductions are mainly for the old regime. Employer NPS contribution under 80CCD(2) is allowed in both regimes.
Compare outcomes using the calculator before investing only for tax. Check which regime suits you.
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General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.


