Tax Saving Guide for Individuals & Businesses 2025–26
All legal tax saving options for individuals and businesses for FY 2025–26 — 80C investments, HRA, home loan, NPS, business deductions, and more.
Tax Saving Guide for Individuals & Businesses 2025–26
Prepared by TaxClue's CA/CS team. Updated for FY 2025–26.
Section 80C — ₹1.5L Deduction
Investments: PPF, ELSS mutual funds, 5-year FD, NSC, ULIP, Sukanya Samriddhi. Expenses: Life insurance premium, children's tuition fee, principal repayment of home loan.
Section 80D — Medical
Health insurance premium: ₹25,000 (self+family), extra ₹25,000 (parents below 60), extra ₹50,000 (senior citizen parents). Total max ₹1L.
Section 80E — Education Loan
Interest on education loan for higher studies. Deduction for 8 years. No upper limit. Applies to loan for self, spouse, children, or ward.
Section 80G — Donations
Donations to approved charitable organizations: 50%–100% deduction. PM Relief Fund, PM CARES: 100% deduction.
NPS — Additional ₹50,000
Section 80CCD(1B): additional ₹50,000 deduction over 80C for NPS contribution. Total max 80C+NPS = ₹2L deduction.
HRA Exemption
Exempt = Min of: Actual HRA received, 50%/40% of salary (metro/non-metro), Rent paid minus 10% of salary. Maintain rent receipts and landlord PAN.
Home Loan Benefits
Section 24B: ₹2L interest deduction on self-occupied property. Section 80EEA: additional ₹1.5L for affordable housing first-time buyers.
Business Deductions
All genuine business expenses are deductible. Depreciation on assets (WDV method for tax). Employer NPS contribution: 10% of salary deductible (Sec 36(1)(iva)).
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