{"id":234,"date":"2025-06-10T12:46:21","date_gmt":"2025-06-10T07:16:21","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=234"},"modified":"2025-06-26T15:54:31","modified_gmt":"2025-06-26T10:24:31","slug":"80c-deduction","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/","title":{"rendered":"80C Deduction: List of Eligible Investments and New Changes for FY 2024-25"},"content":{"rendered":"\n<p>Section 80C of the Income Tax Act remains a popular go-to for millions of Indian taxpayers. Offering deductions of up to \u20b91.5 lakh, it covers a wide range of investment from PPF and ELSS to life insurance premiums and tuition fees. But for the Assessment Year 2025\u201326 (FY 2024\u201325), the government has made some important updates to how these deductions are claimed.<\/p>\n\n\n\n<p>In a move aimed at increasing transparency and reducing fraudulent claims, taxpayers will now need to provide additional detail including policy numbers, account IDs, and receipt reference while filing their Income Tax Returns (ITRs) under the old tax regime. With the Finance Bill 2025 also hinting at future structural changes, it&#8217;s crucial to stay informed and file your taxes accurately.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Key_Takeaways\" >Key Takeaways<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Eligibility\" >Eligibility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#What_has_not_changed\" >What has not changed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#New_Disclosure_Requirements_in_ITR_Forms\" >New Disclosure Requirements in ITR Forms<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Investment_Details_Now_Mandatory\" >Investment Details Now Mandatory<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Purpose_of_This_Change\" >Purpose of This Change<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Clause_123_Proposed_in_Finance_Bill_2025\" >Clause 123 (Proposed in Finance Bill 2025)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Key_Features_of_Proposed_Change\" >Key Features of Proposed Change<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#How_to_File_80C_Deduction_Correctly_for_FY_2024-25\" >How to File 80C Deduction Correctly for FY 2024-25?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Step-by-Step_Guide\" >Step-by-Step Guide:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Collect_Documents\" >Collect Documents:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Open_ITR_Utility_Excel_or_Online\" >Open ITR Utility (Excel or Online):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Double-Check_Entries\" >Double-Check Entries:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Upload_Verify_with_Aadhaar_OTP\" >Upload &amp; Verify with Aadhaar OTP.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Minimum_Holding_Period_for_Various_Investments_us_80C\" >Minimum Holding Period for Various Investments u\/s 80C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Income_Tax_Deduction_Limits_of_Sub-Sections_80C\" >Income Tax Deduction Limits of Sub-Sections 80C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#Important_Points_To_Remember\" >Important Points To Remember<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span>Key Takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Aspect<\/strong><\/td><td><strong>FY 2024-25 Requirement<\/strong><\/td><\/tr><tr><td>Max Deduction Limit<\/td><td>\u20b91.5 lakh under old regime<\/td><\/tr><tr><td>Disclosure of Investment<\/td><td>Mandatory (policy\/account ID, etc.)<\/td><\/tr><tr><td>Applicable Regime<\/td><td>Only old regime<\/td><\/tr><tr><td>Pre-filled Data<\/td><td>May be introduced in future<\/td><\/tr><tr><td>Proposed Clause 123<\/td><td>Applicable from AY 2026-27<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eligibility\"><\/span>Eligibility<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Individuals &#8211; Indian residents and Non Resident Indians are eligible<\/li>\n\n\n\n<li>HUFs<\/li>\n<\/ul>\n\n\n\n<p><strong>In eligible for:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies<\/li>\n\n\n\n<li>Partnership Firms<\/li>\n\n\n\n<li>LLPs<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_has_not_changed\"><\/span>What has not changed?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The maximum deduction under Section 80C remains capped at \u20b91.5 lakh. Section 80C is available only under the old tax regime. Popular investments eligible for 80C include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Public Provident Fund (PPF)<\/li>\n\n\n\n<li>Employees&#8217; Provident Fund (EPF)<\/li>\n\n\n\n<li>Equity-Linked Saving Schemes (ELSS)<\/li>\n\n\n\n<li>National Savings Certificate (NSC)<\/li>\n\n\n\n<li>5-Year Fixed Deposits<\/li>\n\n\n\n<li>Life Insurance Premiums<\/li>\n\n\n\n<li>Children\u2019s Tuition Fees<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"New_Disclosure_Requirements_in_ITR_Forms\"><\/span>New Disclosure Requirements in ITR Forms<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Investment_Details_Now_Mandatory\"><\/span>Investment Details Now Mandatory<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Starting FY 2024-25, taxpayers filing ITR-1 or ITR-4 must now provide detailed information for each Section 80C investment, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Name of the scheme\/instrument (e.g., LIC, ELSS, PPF)<\/li>\n\n\n\n<li>Policy number or account number<\/li>\n\n\n\n<li>Amount invested<\/li>\n\n\n\n<li>Name of payee or institution<\/li>\n\n\n\n<li>Document\/reference number (from receipt, policy, or bank)<\/li>\n<\/ul>\n\n\n\n<p>This information is to be filled in the &#8220;<strong>Schedule VI-A<\/strong>&#8221; section of the ITR form.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Purpose_of_This_Change\"><\/span>Purpose of This Change<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To prevent fraudulent claims of deductions without valid proof.<\/li>\n\n\n\n<li>To cross-verify information with PAN-linked data from insurers, mutual funds, and banks.<\/li>\n\n\n\n<li>To promote paperless compliance through pre-filled data in future.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Clause_123_Proposed_in_Finance_Bill_2025\"><\/span>Clause 123 (Proposed in Finance Bill 2025)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Though not applicable for FY 2024-25, the Finance Bill 2025 proposes restructuring Section 80C under a new clause called Clause 123.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Features_of_Proposed_Change\"><\/span>Key Features of Proposed Change<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Streamlining multiple deductions under one unified clause.<\/li>\n\n\n\n<li>Likely to redefine eligible investment categories.<\/li>\n\n\n\n<li>May simplify ITR forms in the long run.<\/li>\n<\/ul>\n\n\n\n<p>Effective from AY 2026-27 if passed\u2014no impact on the current filing.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_File_80C_Deduction_Correctly_for_FY_2024-25\"><\/span>How to File 80C Deduction Correctly for FY 2024-25?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step-by-Step_Guide\"><\/span>Step-by-Step Guide:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Choose the Tax Regime:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Old regime \u2192 allows 80C deduction<\/li>\n\n\n\n<li>New regime \u2192 does not allow 80C benefits<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Collect_Documents\"><\/span>Collect Documents:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Receipts for LIC premiums, ELSS statements, PPF passbooks, etc.<\/li>\n\n\n\n<li>Ensure each has a policy\/account number and date.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Open_ITR_Utility_Excel_or_Online\"><\/span>Open ITR Utility (Excel or Online):<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Navigate to Schedule VI-A.<\/li>\n\n\n\n<li>Fill in each investment with proper ID, name, and amount.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Double-Check_Entries\"><\/span>Double-Check Entries:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mismatched or blank details could lead to rejection or notice.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Upload_Verify_with_Aadhaar_OTP\"><\/span>Upload &amp; Verify with Aadhaar OTP.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Minimum_Holding_Period_for_Various_Investments_us_80C\"><\/span>Minimum Holding Period for Various Investments u\/s 80C<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Investment options<\/strong><\/td><td><strong>Minimum Holding Period<\/strong><\/td><\/tr><tr><td>Fixed Deposit<\/td><td>5 years<\/td><\/tr><tr><td>PPF<\/td><td>15 years<\/td><\/tr><tr><td>NSC<\/td><td>5 years<\/td><\/tr><tr><td>ELSS<\/td><td>3 years<\/td><\/tr><tr><td>NPS<\/td><td>Till reaches 60 years of age<\/td><\/tr><tr><td>SCSS<\/td><td>5 years<\/td><\/tr><tr><td>ULIP<\/td><td>5 years<\/td><\/tr><tr><td>Sukanya Samriddhi Yojana<\/td><td>Till girl child reaches 21 years<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Income_Tax_Deduction_Limits_of_Sub-Sections_80C\"><\/span>Income Tax Deduction Limits of Sub-Sections 80C<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Sections and Eligible investments<\/strong><\/td><td><strong>Maximum Limit<\/strong> <strong>(INR)<\/strong><\/td><\/tr><tr><td><strong>80C:<\/strong> Investment in ELSS, PPF, Life Insurance Premiums, Tuition Fees, Home Loan Principal, SSY, NSC, SCSS, etc.<\/td><td>1,50,000<\/td><\/tr><tr><td><strong>80CCC: <\/strong>Payment towards annuity plan of LIC or other insurer towards Pension Scheme<\/td><td>1,50,000<\/td><\/tr><tr><td><strong>80CCD(1):<\/strong> Contributions made towards Government Schemes like Atal Pension Yojana or other notified pension schemes.<\/td><td><strong>Employed: <\/strong>10% of basic salary + DA<br><strong>Self-employed:<\/strong> 20% of gross total income.<\/td><\/tr><tr><td><strong>80CCE:<\/strong> Combined limit for Sections 80C, 80CCC, and 80CCD(1).<\/td><td>1,50,000<\/td><\/tr><tr><td><strong>80CCD(1B):<\/strong> Additional investment in NPS beyond the Rs 1,50,000 limit under Section 80CCE.<\/td><td>50,000<\/td><\/tr><tr><td><strong>80CCD(2):<\/strong> Employer\u2019s contribution to NPS (outside the Rs 1,50,000 limit under Section 80CCE).<\/td><td><strong>Central government employer:<\/strong> 14% of basic salary + DA<br><strong>Others:<\/strong> 10% of basic salary + DA<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Points_To_Remember\"><\/span>Important Points To Remember<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>No Change in Limit:<\/strong> The maximum deduction under Section 80C remains \u20b91.5 lakh for FY 2024-25 under the old tax regime.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>New Mandatory Disclosures:<\/strong> Taxpayers must now provide policy numbers, account IDs, and document references for each 80C investment while filing ITR.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Applicable Only in Old Regime: <\/strong>These deductions are available only if you opt for the old tax regime. The new regime does not permit 80C claims.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Enhanced Compliance in ITR Forms:<\/strong> ITR-1 and ITR-4 now require detailed entries in Schedule VI-A for each eligible investment.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cross-Verification Likely:<\/strong> The new rules aim to curb fake claims and enable data matching with PAN-linked sources (e.g., LIC, mutual funds).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>U<strong>pcoming Overhaul (FY 2025-26 Onward):<\/strong> The Finance Bill 2025 proposes Clause 123, which could restructure 80C deductions from AY 2026-27\u2014not applicable this year.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Filing Mistakes May Trigger Scrutiny:<\/strong> Missing or incorrect investment details may lead to ITR rejection or income tax notice.<\/li>\n<\/ul>\n\n\n\n<p><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/80tta-deduction\/\">Click here<\/a> to know 80TTA Deduction<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1749537505089\"><strong class=\"schema-faq-question\">Can assessee claim 80C in the new tax regime?<\/strong> <p class=\"schema-faq-answer\">No. The new tax regime does not allow 80C deduction. Choose the old regime to avail this benefit.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1749537523816\"><strong class=\"schema-faq-question\">Are the changes applicable to all taxpayers?<\/strong> <p class=\"schema-faq-answer\">Yes, anyone claiming 80C deductions under the old tax regime must comply with the disclosure requirement.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1749537535920\"><strong class=\"schema-faq-question\">What if assessee does not have a policy number for ELSS or LIC?<\/strong> <p class=\"schema-faq-answer\">Assessee must collect it from the investment provider. <br\/>Without this, the claim could be rejected.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1718707335626\"><strong class=\"schema-faq-question\">What is the maximum deduction can be claimed under Section 80C and its sub section?<\/strong> <p class=\"schema-faq-answer\">The maximum deduction can be claimed upto INR 2 lakhs under Section 80C+80CCC+80CCD(1)+Section 80CCD(1B).<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1718707345992\"><strong class=\"schema-faq-question\">Can I claim both 80C and 80CCC?<\/strong> <p class=\"schema-faq-answer\">Yes, but the deduction under 80CCC is part of the overall limit u\/s 80C. The combined total deduction for Sections 80C, 80CCC, and 80CCD(1) is Rs 1.5 lakh.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1718707384968\"><strong class=\"schema-faq-question\">Can I claim 80C without proof?<\/strong> <p class=\"schema-faq-answer\">Yes, you can claim 80C without any paperwork. But you can keep documents safe as the tax department may request them if a notice issued.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1718707396592\"><strong class=\"schema-faq-question\">Is 80C available under new regime?<\/strong> <p class=\"schema-faq-answer\">It is only available under old regime.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Section 80C of the Income Tax Act remains a popular go-to for millions of Indian taxpayers. Offering deductions of up [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":2317,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-234","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>80C Deduction: List of Eligible Investments and New Changes for FY 2024-25<\/title>\r\n<meta name=\"description\" content=\"Section 80C of the Income Tax Act is popular for its tax-saving benefits. 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Choose the old regime to avail this benefit.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1749537523816","position":2,"url":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1749537523816","name":"Are the changes applicable to all taxpayers?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Yes, anyone claiming 80C deductions under the old tax regime must comply with the disclosure requirement.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1749537535920","position":3,"url":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1749537535920","name":"What if assessee does not have a policy number for ELSS or LIC?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Assessee must collect it from the investment provider. <br\/>Without this, the claim could be rejected.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1718707335626","position":4,"url":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1718707335626","name":"What is the maximum deduction can be claimed under Section 80C and its sub section?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"The maximum deduction can be claimed upto INR 2 lakhs under Section 80C+80CCC+80CCD(1)+Section 80CCD(1B).","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1718707345992","position":5,"url":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1718707345992","name":"Can I claim both 80C and 80CCC?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Yes, but the deduction under 80CCC is part of the overall limit u\/s 80C. The combined total deduction for Sections 80C, 80CCC, and 80CCD(1) is Rs 1.5 lakh.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1718707384968","position":6,"url":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1718707384968","name":"Can I claim 80C without proof?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Yes, you can claim 80C without any paperwork. But you can keep documents safe as the tax department may request them if a notice issued.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1718707396592","position":7,"url":"https:\/\/www.caclubindia.com\/guide\/80c-deduction\/#faq-question-1718707396592","name":"Is 80C available under new regime?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"It is only available under old regime.","inLanguage":"en-US"},"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/234","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/comments?post=234"}],"version-history":[{"count":6,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/234\/revisions"}],"predecessor-version":[{"id":2320,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/234\/revisions\/2320"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media\/2317"}],"wp:attachment":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media?parent=234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/categories?post=234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/tags?post=234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}