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FY 2025–26 · AY 2026–27 · Chapter VI-A

Section 80 Deductions Finder

Search every Chapter VI-A deduction — 80C, 80D, 80E, 80G and more. See the section, limit, category and whether it survives the new regime, live.

Category
Income Tax & TDS
Takes about
30 sec
Updated
Sep 2026
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Search by section number, name or keyword — e.g. health → 80D, education → 80E, rent → 80GG.
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Disclaimer: Indicative reference for resident individuals under Chapter VI-A of the Income-tax Act, 1961. Limits and eligibility per Finance Act 2025 (FY 2026-27). Verify with a professional before claiming.

Chapter VI-A — the full Section 80 reference

Chapter VI-A of the Income-tax Act contains the "Section 80" deductions — amounts you subtract from gross total income before tax is calculated. Almost all of them are available only in the old regime; under the new regime, the sole survivors are 80CCD(2) (employer NPS) and 80JJAA (new-employment cost).

SectionDeductionLimitCategoryRegime
80CPPF, ELSS, LIC, EPF, tuition fees, principal repayment₹1,50,000InvestmentsOld only
80CCCPension-fund premium (LIC / insurer)Within ₹1.5L 80CInvestmentsOld only
80CCD(1)NPS — employee / self contributionWithin ₹1.5L 80CInvestmentsOld only
80CCD(1B)NPS — additional self contribution₹50,000 (over 80C)InvestmentsOld only
80CCD(2)NPS — employer contribution10% salary (14% govt)InvestmentsBoth regimes
80DHealth insurance premium (self / family / parents)₹25,000 / ₹50,000Insurance & HealthOld only
80DDMaintenance of a disabled dependent₹75,000 / ₹1,25,000DisabilityOld only
80DDBTreatment of specified critical illness₹40,000 / ₹1,00,000Insurance & HealthOld only
80EInterest on education loanNo cap (8 years)LoansOld only
80EEHome-loan interest (first-time buyer)₹50,000LoansOld only
80EEAInterest on affordable-housing loan₹1,50,000LoansOld only
80EEBInterest on electric-vehicle loan₹1,50,000LoansOld only
80GDonations to approved funds / charities50% or 100%DonationsOld only
80GGRent paid when no HRA is received₹60,000 / yr (formula)OthersOld only
80GGADonations for scientific research / rural dev.100%DonationsOld only
80GGCDonation to a political party100% (non-cash)DonationsOld only
80TTAInterest on savings account (below 60)₹10,000OthersOld only
80TTBInterest income for senior citizens₹50,000OthersOld only
80UDeduction for a person with a disability (self)₹75,000 / ₹1,25,000DisabilityOld only
80JJAAAdditional cost of new employment30% of wages (3 yrs)OthersBoth regimes

How the finder works

Type a keyword or pick a category — the finder filters the Chapter VI-A dataset live and shows the best match in the navy panel, with the full list below.

01 · SEARCH

Type anything

Section number, name or a plain keyword like "health", "loan" or "donation".

02 · FILTER

Pick a category

Narrow to Investments, Insurance & Health, Loans, Donations, Disability or Others.

03 · REGIME

New-regime toggle

Show only the deductions that survive the new tax regime — 80CCD(2) and 80JJAA.

04 · CLAIM

See limit & note

Read the exact limit, applicable regime and a plain-English note for each match.

Key terms explained

Chapter VI-A

The part of the Income-tax Act (sections 80C to 80U) that lists deductions from gross total income. "Section 80 deductions" is shorthand for the whole chapter.

Gross total income cap

Total Chapter VI-A deductions cannot exceed your gross total income — they can reduce taxable income to zero but never create a loss or refund beyond tax paid.

Old vs new regime

The old regime allows the full Chapter VI-A menu; the new regime (default from FY 2023-24) removes almost all of them in exchange for lower slab rates.

New-regime survivors

Only 80CCD(2) (employer NPS contribution) and 80JJAA (additional employment cost) can still be claimed under the new regime — everything else is old-regime only.

Questions people ask

Short answers on Section 80 Deductions Finder. Tap a question to open it.

01What does Chapter VI-A cover?

The deductions from gross total income — 80C for specified investments, 80CCD for NPS, 80D for health insurance, 80DD and 80DDB for disability and medical treatment, 80E for education loan interest, 80G for donations, 80TTA and 80TTB for interest, 80U for self-disability, and several others.

02Are these deductions available under the new regime?

Mostly no. The new regime allows section 80CCD(2) for employer NPS and 80JJAA for employers, and little else from Chapter VI-A. Choosing the new regime effectively means giving up these deductions.

03Can total deductions exceed my income?

No. Chapter VI-A deductions cannot exceed gross total income, and they cannot create or increase a loss. Unutilised deduction is simply lost — it cannot be carried forward.

04What is the combined limit for 80C, 80CCC and 80CCD(1)?

₹1,50,000 in aggregate under section 80CCE. The additional ₹50,000 under 80CCD(1B) for NPS, and the employer contribution under 80CCD(2), sit outside that ceiling.

05What proof is needed?

Nothing is attached to the return, but premium receipts, investment statements, donation certificates in Form 10BE, loan interest certificates and prescription or certificate requirements for the medical sections must be retained and produced if asked.

Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.