- 80C + CCC + CCD : Only in Old Tax Regime (max rs 1.5L)
- 80C : LIC, PPF, Sukanya Samridhi LLC, ELSS Mutual Fund,5 year Tax Saving Fixed Deposit, Child tuition fee, Home loan, Principal Repayment + Registration Charge + Stamp duty, senior Citizen saving scheme
- 80CCC : Pension funds
- 80CCD(1) : National Pension scheme, Atal Pension Yojana (Additional INR 50,000 for own contribution)
- 80CCD(2) : Employer contribution allocated to up to (14%/10% of basil + DA)
- Allowed in both regimes
- 80D
- Old Regime only
- Medical insurance Pa
- Preventive Health Checkup
- Medical Expenditure
- Limit :
- Own, Wife & Children up to 25,000
- Senior Citizen up to 50,000
- Parents up to 25,000/50,000
- Preventive checkup : 5000
- 80DD & ddb (Old tax regime only)
- 80DD : Medical treatment of dependant with disability at 40% – 80% (INR 75,000)
Severe (>80%) 1,25,000
- 80ddb : Specified disease 1 Lakh / 40,000
- 80E : actual interest paid higher education loan can be C/F to 8 Assessment year
- 80EE & EEA : Interest on housing loan( old regime only)
80EE : 50,000 , cost of property 50,00,000 and loan maximum 35,00,000
2019 EEA: 1.5L + stamp duty
- 80G : Donations (old Regime)
- 80GGG : TDS on house rent paid (old regime)
Maximum 60,000 / form 10BA to be filed
- 80GGA : donation to rural and development (old Regime)
- 80GGGB + GGC:
- GGB : Contribution( no cash ) to political parties
- GGC : For individuals
- 80RRB/QQB : Royalty
- 80TTA/TTB : interest on SB(10,000) (old regime)
TTB : only SC (FD for savings 50,000) - 80U : Disabled Person 75,000/1,25,000 (Severe)