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Free Tool · Chapter VI-A · Finance Act 2025 · Old vs New Regime

Section 80C & Deductions Planner FY 2025-26

Map all your Chapter VI-A deductions — Section 80C investments, NPS, health insurance, education loan interest, housing loan interest, donations, and savings interest. Compare your old regime taxable income against the new regime and see exactly how much your deductions save you. All calculations are 100% client-side.

Old Regime only. Chapter VI-A deductions (80C, 80D, 80E, etc.) are available only if you opt for the old tax regime. The new regime under Section 115BAC (Finance Act 2025) does not allow these deductions, except employer NPS contribution under Section 80CCD(2), which is excluded from this planner.

Gross Income

Enter your annual gross income before any deductions or standard deduction (FY 2025-26). This planner applies to the Old Regime only — new regime has no Chapter VI-A deductions.

Section 80C — Chapter VI-A Investments

Limit: ₹1,50,000. All eligible investments combined.

₹0 / ₹1,50,000

₹1,50,000 remaining

Life insurance premium — Sec 80C(2)(i)
Public Provident Fund — 15-year lock-in
3-year lock-in, equity-linked savings scheme
Employee's share only (not employer's)
Principal component — Sec 80C(2)(xviii)
5-year / 10-year NSC
Fixed deposit with 5-year lock-in
Full-time education in India — Sec 80C(2)(xvii)
Unit-linked insurance plan premium
For girl child account — Sec 80C(2)(xxi)

Section 80CCD(1B) — NPS Tier I Self-Contribution

Additional ₹50,000 over and above the Section 80C limit.

Only self-contributions to NPS Tier I qualify. Employer contribution is covered under Sec 80CCD(2) — not included here.

Section 80D — Health Insurance Premium

Other Deductions

Full interest amount (no upper cap). Available for max 8 years from start of repayment. Only for higher education of self, spouse, or children.
First-time homebuyers. Stamp duty value of property ≤ ₹45 lakh. Loan sanctioned between 1 Apr 2019 and 31 Mar 2022. Cannot be claimed with Sec 24(b) simultaneously for same property.
Donations to PM Relief Fund, National Defence Fund, etc. Enter only 100% deductible donation amounts.
Donations to approved charitable institutions. Enter the gross amount — the tool will compute 50% deduction.

₹

Enter your gross income and fill in your deductions to see the tax comparison.

Statutory Basis

All deductions in this tool are governed by specific provisions of the Income Tax Act, 1961 and updated for Finance Act 2025.

Section 80C — Deduction for Life Insurance, PPF, ELSS, etc.

Section 80C of the Income Tax Act, 1961 — deduction of up to ₹1,50,000 for specified investments and expenditures including LIC premium, PPF, ELSS, EPF/VPF employee contribution, home loan principal repayment, NSC, 5-year tax saver FD, tuition fees (max 2 children), ULIP, and Sukanya Samriddhi Yojana.

Section 80CCD(1B) — NPS Additional Deduction

Section 80CCD(1B) of the Income Tax Act, 1961 — additional deduction of up to ₹50,000 for self-contribution to National Pension System (NPS) Tier I, over and above the ₹1,50,000 limit under Section 80C.

Section 80D — Health Insurance Premium

Section 80D of the Income Tax Act, 1961 — deduction for health insurance premium: ₹25,000 for self/spouse/children (₹50,000 if senior citizen) and ₹25,000 for parents (₹50,000 if parents are senior citizens). Maximum combined deduction: ₹1,00,000 if both self and parents are senior citizens.

Section 80E — Education Loan Interest

Section 80E of the Income Tax Act, 1961 — full deduction for interest on loan taken for higher education of self, spouse, or children. No upper monetary cap. Available for 8 assessment years starting from the year of commencement of repayment.

Section 80EEA — Housing Loan Interest (First-time Buyers)

Section 80EEA of the Income Tax Act, 1961 — additional deduction of up to ₹1,50,000 on interest on loan for first-time purchase of residential property where stamp duty value does not exceed ₹45 lakh and the loan was sanctioned between 1 April 2019 and 31 March 2022.

Section 80G — Donations to Approved Funds

Section 80G of the Income Tax Act, 1961 — deduction for donations to approved funds and institutions. 100% deductible: PM National Relief Fund, National Defence Fund, etc. 50% deductible: approved charitable institutions, subject to qualifying limits.

Section 80TTA — Savings Account Interest

Section 80TTA of the Income Tax Act, 1961 — deduction of up to ₹10,000 for interest on deposits in savings accounts with banks, co-operative banks, and post offices. Not available for senior citizens (who are covered by 80TTB).

Section 80TTB — Senior Citizen Interest Income

Section 80TTB of the Income Tax Act, 1961 — deduction of up to ₹50,000 for senior citizens (60+ years) on interest from savings accounts, fixed deposits, and recurring deposits with banks, co-operative banks, and post offices.

New Regime — No Chapter VI-A Deductions

Section 115BAC of the Income Tax Act, 1961 (as amended by Finance Act 2025) — taxpayers opting for the new regime cannot claim deductions under Chapter VI-A (including Sections 80C, 80D, 80E, etc.), except Section 80CCD(2) (employer NPS contribution).

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