Tax guide

Section 80C Deduction Guide for AY 2026-27

Plan and verify Section 80C deductions, common eligible investments, proof checks, old-regime fit, and links to related calculators for AY 2026-27.

Published 2026-05-24

Understand the 80C Limit

Know what 80C can and cannot do before choosing tax-saving investments.

Use Section 80C only when you are comparing or choosing the old tax regime
Track the aggregate 80C limit across EPF, PPF, ELSS, life insurance, tuition fees, principal repayment, and similar eligible items
Keep proof for each claim and avoid double-counting the same payment
Separate 80C from additional NPS deductions and health insurance deductions

Group each payment by purpose and lock-in before finalizing claims.

Retirement-linked: EPF, PPF, approved pension products, and eligible NPS portion
Market-linked: ELSS with lock-in and market risk
Protection-linked: eligible life insurance premium
Family-linked: qualifying tuition fees and eligible home loan principal repayment

Make sure every deduction figure can be explained if asked later.

Download EPF statement, PPF passbook, ELSS statement, insurance receipts, and tuition fee receipts
Match payment dates to the relevant financial year
Use bank statement narration to support unclear receipts
Keep employer-declared proofs and final return proofs in one folder

Use the deduction result inside a regime comparison before filing.

Calculate tax with old-regime deductions
Calculate tax under the new regime without most old-regime deductions
Choose the lower tax outcome only after checking all other income and rebate effects
Save the calculator output or CA review note