This document outlines various tax deductions that can be claimed by individuals under Section 80C-80U of the Income Tax Act of 1961 in India. Some key deductions include: - Contributions to provident funds, life insurance premiums, tuition fees for up to two children, home loan principal repayment, and certain investments can be deducted from gross total income under Section 80C, up to Rs. 1.5 lakh. - Medical insurance premiums paid for self, spouse, children and parents are deductible under Section 80D, up to certain limits based on age. - Expenses incurred for medical treatment of specified diseases can be deducted under Section 80DDB, up to Rs.

1. Chapter VI-A Deductions to be
made from Gross Total Income in
case of Individual.
INCOME TAX ACT, 1961

2. Section
80C(Restricted
to Rs.
1,50,000/-)
Deduction from
salary of Govt.
Employee for
deferred
annuity.
Contribution to
Provident Fund
for Specified
Person*/RPF
and SA fund by
employee
Notified
Security
Subscription/
Notified
Deposit
Schemes by
CG
Deferred
Annuity Plan
of Specified
Person*
National
Saving
Certificate,
Unit Linked
Insurance
Plan
Mutual Fund
Subscription
Life Insurance
premium paid
for specified
Person*
No provision in
contract :-cash
payment in lieu
of annuity.
Specified
Person Means
Individual,
Spouse,
Children

3. Section
80C(Restricted
to Rs.
1,50,000/-)
Contribution to
Pension fund
set up by
National
Housing Bank
Subscription to
company/notifie
d constitution
made for
fulfilling housing
accommodation
needs.
Tuition Fees
for Two
Children as
admission or
thereafter.
Subscription
of Equity
Shares/MF of
80IA public
company/FI
FD for 5
Years, Deposit
in Post Office
Scheme for 5
Years.
Bonds of
NABARD,
Senior Citizen
Saving
Scheme
Principal
repayment for
House Loan,
Stamp
duty/Registratio
n Fees and
expenses for
Transfer

4. Section 80CCC Section 80CCE
Section 80CCD
Deduction for premium for annuity
plan of LIC as per clause (23AAB) of
section 10 or any other insurer.
(1) Deduction for contribution to
pension scheme in case of
employees 10% of salary and in
case others 10% of gross total
income.
(1B) Deduction for contribution to
NPS restricted to Rs. 50,000 Further
this deduction is addition to
deduction u/s 80C, 80CCC.
80CCD(1). It can be claimed in case
deduction u/s 80CCD(1) not
claimed.
Aggregate amount of deduction u/s
80C, 80CCC and 80CCD(1) will be
restricted to Rs. 1,50,000/-
Section 80DD
Rs. 75,000 in case of expenditure
for medical treatment, training or
rehabilitation of disable resident
dependent/amount deposited for
maintenance of dependent and Rs.
125000 in case of severe disability.
*dependent:- individual, spouse,
children, brothers and sisters.
*Deduction u/s 80U not claimed
Section 80D
Medical Insurance Premium other
than in cash for self or family
member:-
1.For Self or Spouse or
Children<60Yrs (Rs. 25,000)
2. For Self or Spouse or Children
>60 Yrs (Rs. 30,000)
and
3. For Parents<60yrs(Rs. 25,000)
4. For Parents>60yrs(Rs. 30,000)
Further within the above limit
preventive check up can be incurred
in cash subject to threshold of Rs.
5,000/-
Medical insurance In case of Clause 1
or 3:- deduction-25000, In case of
Clause 2 or 4:- deduction 30000.
In case of clause 1 and clause 3 :-
deduction 50000, In case of clause 1
and clause 4:- deduction 55000, In
case of clause 2 and clause 4:-
deduction 60000,

5. Section 80DDB Section 80EE
Section 80E
Expenses for medical treatment of
specified diseases and
ailments(subject to conditions
prescribed) amounting to Rs. 40,000.
Senior Citizen-Rs. 60,000. Very
Senior Citizen-Rs. 80,000
*dependent(R) :- individual, spouse,
children, brothers and sisters.
Interest paid on loan for higher study
of individual, spouse or children for 8
years.
Interest on loan for Residential
House property subject to Rs.
50000 in each AY. House property
cost<50 Lakhs, Loan Value<35
Lakhs. Loan sanction during FY
2016-17. No other Residential
property. No deduction claimed in
any other provision of the act.
Section 80GGC
Donation to Political Party or
Electoral Trust, mode is other than in
cash
Section 80GG
In case individual not earning HRA,
will claim deduction with respect to
rent paid for residential
accommodation subject to least of
the following:-
1. Rent paid in excess of 10% of TI
2. Rs. 60,000
3. 25% of TI
TI(Total Income):- Gross TI minus
deduction u/s 80C to 80U other than
80GG.
Declaration to be filed in Form 10BA
There should not be any house
property owned by the individual or
the spouse, minor child.

6. 100% Deduction in
respect of donation
for scientific, social or
statistical research or
rural development
Programme or
carrying eligible
project.
Provided *Cash
donation < 10K
*All Assessee other
than having PGBP
Income.
Section
80GGA
Interest on deposit of
Saving Bank Account
with Banking
company, Post office,
Cooperative Societies
subject to threshold
of Rs. 10,000/-
Section
80TTA
Resident Individual
with disability-Rs.
75,000/- and Rs.
1,25,000/- in case of
severe
disability(80% or
more).
Certificate from
Medical Authority
Required.
Section
80U

7. A.100% deduction of amount
donated ,without any
qualifying limit
• National Defence Fund
• Prime Minister National relief
Fund
• Prime Minister Earthquake
Relief Fund
A.50% deduction of amount
donated , without any
qualifying limit
• Jawaharlal Nehru Memorial Fund
• Prime Minister Drought Relief Fund
• Indira Gandhi Memorial Trust
• Rajiv Gandhi Foundation
A.100% deduction of amount donated ,
subject to qualifying limit.
The government or to any approved
local authority institution or
association for promotion of family
planning
Sum paid by a company as donation
to Indian Olympic Association or any
other Association/institution
established in India, as may be
notified by the government for
development of infrastructure for
sports or games, or the sponsorship
of sports and game in India
50% deduction of amount donated , subject to
qualifying limit
•Any institution or Fund established in India for
charitable purposes fulfilling certain prescribed
condition under section 80G(5)
The Government or any local authority for
utilization for any charitable purpose other
than the purpose of promoting Family
Planning
Any authority constituted in India or any other
law enacted either for dealing with and the
satisfying the need for housing
accommodation or for the purpose of
planning, development or improvement of
cities, towns and villages, or both
Any corporation established by the central
Government or for any State Government for
Promoting the interest of the members of a
minority community
Notified temple , mosque , gurdwara , church
or other place of historic, archeological or
artistic importance or which is a place of public
worship of renown throughout any state or
states
Section 80G
Notes:-
*Donation> 10K not allowed in case paid in cash
*Qualifying Limit:-10% of Adjusted GTI (GTI minus Chapter Vi-A deduction except 80G minus STCG u/s 111A minus LTCG)