If you're planning to stick with the old tax regime specifically because of your deductions, it's worth knowing exactly what qualifies and what the limits actually are — a surprising number of people either under-claim what they're entitled to, or assume a deduction still applies after switching to the new regime, where most of these simply don't work anymore.
Quick Summary
- Almost all of these deductions apply only under the old tax regime — the new regime blocks most of them
- 80C + 80CCC + 80CCD(1) combined limit: ₹1.5 lakh; plus ₹50,000 extra under 80CCD(1B) for NPS
- 80D (health insurance), 80E (education loan) and 80G (donations) each have their own separate limits
Section 80C, 80CCC, 80CCD(1) — ₹1.5 Lakh Combined
This is the big one. Life insurance premiums, PPF, EPF contributions, ELSS mutual funds, NSC, Sukanya Samriddhi Yojana, 5-year tax-saving fixed deposits, Senior Citizen Savings Scheme, home loan principal repayment, and children's tuition fees (up to 2 children) all draw from this single ₹1.5 lakh combined limit.
Section 80CCD(1B) — Extra ₹50,000 for NPS
A separate, additional ₹50,000 deduction is available specifically for contributions to the National Pension System (over and above the ₹1.5 lakh limit above) — bringing the total possible deduction under this group to ₹2 lakh.
Other Common Deductions
| Section | What It Covers | Typical Limit |
|---|---|---|
| 80D | Health insurance premium — self/family and parents | ₹25,000 (self/family); additional ₹50,000 if parents are senior citizens |
| 80E | Interest on education loan (self, spouse, children) | No upper limit; available for 8 years from start of repayment |
| 80G | Donations to eligible charitable institutions/funds | 50% or 100% of donation, depending on the institution; some categories capped at 10% of adjusted gross total income |
| 80TTA | Savings account interest (non-senior citizens) | ₹10,000 |
| 80TTB | All deposit interest, for senior citizens (replaces 80TTA) | ₹50,000 |
| 80U | Self, for a person with a disability | ₹75,000 (normal disability); ₹1,25,000 (severe disability) |
Why Almost None of This Applies Under the New Regime
New Regime Blocks Most Chapter VI-A Deductions
The new tax regime disallows the large majority of these deductions — 80C, 80D, 80E, 80G, 80TTA/TTB, and 80U among them. A short list of exceptions survives, most notably the standard deduction for salaried individuals and the employer's contribution to NPS under Section 80CCD(2). If you're claiming a meaningful amount across 80C, 80D and a home loan, that's usually the strongest case for staying with the old regime.
Getting deduction documentation right matters as much as knowing the limits — insurance premium receipts, 80G donation receipts with transaction references, and Form 16 details all need to line up with your ITR. Rajput Lalit & Associates helps individuals plan and claim these deductions correctly. See our New vs Old Regime slabs comparison to decide which regime fits you, or book a free consultation.
Frequently Asked Questions
Can I claim both 80C and 80CCD(1B) in the same year?
Yes — they're separate limits. ₹1.5 lakh under 80C/80CCC/80CCD(1) combined, plus an additional ₹50,000 specifically for NPS contribution under 80CCD(1B), for a total of up to ₹2 lakh.
Is home loan interest deduction part of this list?
Home loan interest on a self-occupied property (up to ₹2 lakh) falls under Section 24(b), which is a separate 'income from house property' deduction, not part of Chapter VI-A (80C-80U) — but it's equally blocked under the new regime, which is important to factor into your regime comparison.
Can I claim 80D for my parents' health insurance even if they're not my dependents?
Yes — 80D specifically allows a separate deduction for premium paid for parents' health insurance (up to ₹25,000, or ₹50,000 if they're senior citizens), regardless of whether they're claimed as dependents elsewhere.
What documentation does 80G actually require now?
Beyond the donation receipt, current ITR forms require the transaction reference number and the donee institution's bank IFSC code — keep both on hand from the donation receipt, since a claim without them is far more likely to be questioned.
I'm under the new regime by default — can I still claim 80CCD(2)?
Yes — employer's contribution to your NPS account under Section 80CCD(2) is one of the few deductions that remains available even under the new tax regime, up to the prescribed percentage of salary.
Deduction limits under Sections 80C-80U are set by the Income-tax Act and revised periodically through the Finance Act. This article reflects commonly-cited limits under the old tax regime as of September 2026 — please verify current limits and your specific eligibility with a professional before claiming.