Detailed Explanation
How it works
Eligible items include EPF, PPF, ELSS, life-insurance premium, principal repayment of a home loan, and children's tuition fees. It is not available under the new regime.
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Income-tax Act 2025 update: Section 80C of the 1961 Act is now Section 123 under the new Income-tax Act 2025, effective 1 April 2026. Rates and thresholds discussed below remain applicable unless stated.
Frequently asked questions
What is the 80C limit?
Up to Rs.1.5 lakh a year for specified investments and payments, under the old regime.
Is 80C available in the new regime?
No. Section 80C and most Chapter VI-A deductions are not allowed under the new regime.
This content is for general guidance only and does not constitute professional advice. Tax law changes frequently — verify the current position and consult a qualified Chartered Accountant before acting. Last reviewed: June 2026.