80C Deduction: List of Eligible Investments and New Changes for FY 2025-26

| Last updated: 23 July 2026

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Section 80C allows Indian taxpayers to claim deductions of up to ₹1.5 lakh on various investments and expenses. For FY 2024-25, new disclosure requirements are in place for the old tax regime, mandating details like policy numbers and account IDs for each investment. These changes aim to increase transparency and prevent fraudulent claims. While the maximum deduction limit remains the same, taxpayers must ensure accurate reporting in their ITR forms.

Section 80C of the Income Tax Act remains a popular go-to for millions of Indian taxpayers. Offering deductions of up to ₹1.5 lakh, it covers a wide range of investment from PPF and ELSS to life insurance premiums and tuition fees. But for the Assessment Year 2026-27 (FY 2025-26), the government has

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About the Author

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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