Section 80C allows you to reduce your taxable income by up to ₹1.5 lakh per year. Here is the complete list of eligible investments and payments that qualify.
What is Section 80C?
Section 80C of the Income Tax Act allows individuals and HUFs to claim deductions up to ₹1,50,000 per financial year on specified investments and payments. This is available only under the old tax regime.
Complete List of 80C Eligible Investments
| PPF (Public Provident Fund) | Up to ₹1.5L, 7.1% tax-free |
| ELSS Mutual Funds | 3-yr lock-in, market-linked returns |
| EPF (Employee Provident Fund) | Auto-deducted from salary |
| LIC Premium | Life insurance premium payments |
| NSC (National Savings Certificate) | 5-yr lock-in, 7.7% return |
| Tax-saving FD | 5-yr bank FD |
| Home Loan Principal | Repayment of home loan principal |
| Children's Tuition Fees | For up to 2 children |
| SCSS (Senior Citizens Savings) | For 60+ years, 8.2% return |
| Sukanya Samriddhi | For girl child, 8.2% return |
Best 80C Investments for FY 2025-26
ELSS (best returns potential, shortest lock-in), PPF (safest, fully tax-free maturity), EPF (forced saving, employer contributes). For insurance need: LIC or term plan premium.
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