80C Deduction Planner
Plan investments to use the ₹1.5 lakh limit — track tax saved.
The 80C Deduction Planner helps you plan Section 80C investments within the ₹1.5 lakh limit under the Old Tax Regime and track the tax saved. It also covers the additional ₹50,000 deduction for NPS Tier-I under Section 80CCD(1B). It is for individuals using the Old Regime who want to review their tax-saving investments.
Use the 80C Deduction Planner
80C Investments (max ₹1.5L combined)
Section 80CCD(1B) - Additional (max ₹50K)
Section 80CCD(2) - Employer's NPS contribution
Deduction Summary
Total 80C investments₹ 0
80C eligible (max 1.5L)₹ 0
80C remaining limit₹ 1,50,000
80CCD(1B) NPS₹ 0
80CCD(2) employer NPS₹ 0
Total Deduction₹ 0
Tax Saved₹ 0
Tax savings shown assume your selected slab rate. Add 4% cess for actual saving. Employer contributions to NPS, EPF and superannuation above ₹7.5 lakh a year in total are taxable as a perquisite.
Plan your Section 80C (Schedule XV r/w Section 123 from TY 2026-27) investments (max ₹1.5 lakh) under the Old Tax Regime. Includes additional ₹50,000 under Section 80CCD(1B) (Section 124 from TY 2026-27) for NPS Tier-I (over and above 80C limit).
80C Investment Options Compared
| Instrument | Lock-in | Returns | Risk |
|---|---|---|---|
| EPF (Employee Provident Fund) | Till retirement / 5 yrs | 8.25% for FY 2025-26 (declared annually) | Low |
| PPF (Public Provident Fund) | 15 years | 7.1% (Jul-Sep 2026 quarter) | Low |
| ELSS Mutual Funds | 3 years | Market-linked, no assured return | High |
| Life Insurance Premium | Policy term | Varies by policy | Varies |
| NSC (National Savings Certificate) | 5 years | 7.7% (Jul-Sep 2026 quarter) | Low |
| 5-yr Tax-saving Bank FD | 5 years | Varies by bank (interest taxable) | Low |
| Sukanya Samriddhi Yojana | Till girl turns 21 | 8.2% (Jul-Sep 2026 quarter) | Low |
| Tuition Fees (children, max 2) | NA | NA - expense | NA |
| Principal repayment - Home Loan | NA | NA - expense | NA |
| NPS Tier-I (additional 80CCD(1B)) | Till 60 | Market-linked | Low-Mod |
| Senior Citizen Savings Scheme (SCSS) | 5 years (extendable) | 8.2% (Jul-Sep 2026 quarter) | Low |
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What is the maximum deduction under Section 80C?
The maximum deduction under Section 80C is Rs 1.5 lakh a year, combined across eligible items such as EPF, PPF, ELSS, life insurance premium, NSC, tax-saving FDs, Sukanya Samriddhi, children's tuition fees and home loan principal. It is available only under the old tax regime. From Tax Year 2026-27 it corresponds to Section 123 of the Income Tax Act, 2025.
Is the NPS deduction over and above the 80C limit?
Yes. An additional deduction of up to Rs 50,000 is available for your own contribution to NPS Tier-I under Section 80CCD(1B), over and above the Rs 1.5 lakh limit of Section 80C, so together they allow up to Rs 2 lakh under the old regime. From Tax Year 2026-27, the NPS provision corresponds to Section 124 of the Income Tax Act, 2025.
How does the 80C planner calculate tax saved?
The planner adds your 80C investments, caps the eligible amount at Rs 1.5 lakh and shows how much of the limit remains. It adds NPS contributions of up to Rs 50,000 under Section 80CCD(1B) and your employer's NPS contribution under Section 80CCD(2), limited to 10% of basic plus DA (14% for Central or State Government employees), then multiplies the total deduction by the slab rate you select to estimate the tax saved. Cess of 4% and surcharge are not included.
Is the employer's NPS contribution deductible under the old regime?
Yes. Under Section 80CCD(2) (Section 124 from Tax Year 2026-27), the employer's contribution to your NPS account is deductible up to 10% of basic plus DA for private-sector employees under the old regime, and 14% for Central and State Government employees. It is outside the Rs 1.5 lakh limit. Under the new regime the limit is 14% for all employees. Employer contributions to NPS, EPF and superannuation funds above Rs 7.5 lakh a year in total are taxed as a perquisite.
Due in the next 30 days
Income tax- ITR Filing (taxpayers under audit, companies)
- TCS statement for Jul–Sep 2026 quarter (Form 143)
- TDS statements for Jul–Sep 2026 quarter (Forms 138 / 140 / 144)
- TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for October
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.