{"id":24669,"date":"2023-06-05T01:31:02","date_gmt":"2023-06-04T20:01:02","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=24669"},"modified":"2025-02-26T01:11:55","modified_gmt":"2025-02-25T19:41:55","slug":"summary-of-deductions-u-s-80c-80ccc-80ccd-80d","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/summary-of-deductions-u-s-80c-80ccc-80ccd-80d\/","title":{"rendered":"Summary of Deductions U\/S 80C, 80CCC, 80CCD &#038; 80D"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69f0fd2064211\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" 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: #000000;color:#000000\" 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><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69f0fd2064211\"  aria-label=\"Toggle\" \/><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:\/\/carajput.com\/blog\/summary-of-deductions-u-s-80c-80ccc-80ccd-80d\/#Summary_of_Deductions_US_80C_80CCC_80CCD_80D\" title=\"Summary of Deductions U\/S 80C, 80CCC, 80CCD &amp; 80D\">Summary of Deductions U\/S 80C, 80CCC, 80CCD &amp; 80D<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/summary-of-deductions-u-s-80c-80ccc-80ccd-80d\/#SECTION_80_DEDUCTION\" title=\"SECTION 80 DEDUCTION \">SECTION 80 DEDUCTION <\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/summary-of-deductions-u-s-80c-80ccc-80ccd-80d\/#Tax_Deductions_for_Political_Donations_Individual_Taxpayers_Outpace_Corporates\" title=\"Tax Deductions for Political Donations Individual Taxpayers Outpace Corporates\">Tax Deductions for Political Donations Individual Taxpayers Outpace Corporates<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24666\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c-..jpg\" alt=\"Section 80c\" width=\"1080\" height=\"974\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c-..jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c-.-300x271.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c-.-1024x923.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c-.-768x693.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c-.-800x721.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Summary_of_Deductions_US_80C_80CCC_80CCD_80D\"><\/span><span style=\"color: #000080;\">Summary of Deductions U\/S 80C, 80CCC, 80CCD &amp; 80D<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"SECTION_80_DEDUCTION\"><\/span><span style=\"color: #000080;\"><strong>SECTION 80 DEDUCTION <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 3003px;\" width=\"923\">\n<tbody>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td>SECTION<\/td>\n<td>DEDUCTION ON<\/td>\n<td>ALLOWED LIMIT (MAXIMUM) FY 2018-19<\/td>\n<\/tr>\n<tr>\n<td>80C<\/td>\n<td>INVESTMENT IN PPF<br \/>\n\u2013 EMPLOYEE\u2019S SHARE OF PF CONTRIBUTION<br \/>\n\u2013 NSCS<br \/>\n\u2013 LIFE INSURANCE PREMIUM PAYMENT<br \/>\n\u2013 CHILDREN\u2019S TUITION FEE<br \/>\n\u2013 PRINCIPAL REPAYMENT OF HOME LOAN<br \/>\n\u2013 INVESTMENT IN SUKANYA SAMRIDHI ACCOUNT<br \/>\n\u2013 ULIPS<br \/>\n\u2013 ELSS<br \/>\n\u2013 SUM PAID TO PURCHASE DEFERRED ANNUITY<br \/>\n\u2013 FIVE YEAR DEPOSIT SCHEME<br \/>\n\u2013 SENIOR CITIZENS SAVINGS SCHEME<br \/>\n\u2013 SUBSCRIPTION TO NOTIFIED SECURITIES\/NOTIFIED DEPOSITS SCHEME<br \/>\n\u2013 CONTRIBUTION TO NOTIFIED PENSION FUND SET UP BY MUTUAL FUND OR UTI.<br \/>\n\u2013 SUBSCRIPTION TO THE SCHEME OF HOME LOAN ACCOUNT, AS PROVIDED BY THE NATIONAL HOUSING BANK<br \/>\n\u2013 SUBSCRIPTION TO DEPOSIT SCHEME OF A PUBLIC SECTOR OR COMPANY ENGAGED IN PROVIDING HOUSING FINANCE<br \/>\n\u2013 CONTRIBUTION TO NOTIFIED ANNUITY PLAN OF LIC<br \/>\n\u2013 SUBSCRIPTION TO EQUITY SHARES\/ DEBENTURES OF AN APPROVED ELIGIBLE ISSUE<br \/>\n\u2013 SUBSCRIPTION TO NOTIFIED BONDS OF NABARD<\/td>\n<td>RS. 1,50,000<\/td>\n<\/tr>\n<tr>\n<td>80CCC<\/td>\n<td>FOR AMOUNT DEPOSITED IN ANNUITY PLAN OF LIC OR ANY OTHER INSURER FOR A PENSION FROM A FUND REFERRED TO IN SECTION 10(23AAB)<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<td>80CCD (1)<\/td>\n<td>EMPLOYEE\u2019S CONTRIBUTION TO NPS ACCOUNT (MAXIMUM UP TO RS 1,50,000)<\/td>\n<td>\u2013<\/td>\n<\/tr>\n<tr>\n<td>80CCD (2)<\/td>\n<td>EMPLOYER\u2019S CONTRIBUTION TO NPS ACCOUNT<\/td>\n<td>MAXIMUM UP TO 10% OF SALARY<\/td>\n<\/tr>\n<tr>\n<td>80CCD(1B)<\/td>\n<td>ADDITIONAL CONTRIBUTION TO NPS<\/td>\n<td>RS. 50,000<\/td>\n<\/tr>\n<tr>\n<td>80TTA (1)<\/td>\n<td>INTEREST INCOME FROM SAVINGS ACCOUNT<\/td>\n<td>MAXIMUM UP TO 10,000<\/td>\n<\/tr>\n<tr>\n<td>80TTB<\/td>\n<td>EXEMPTION OF INTEREST FROM BANKS, POST OFFICE, ETC. APPLICABLE ONLY TO SENIOR CITIZENS<\/td>\n<td>MAXIMUM UP TO 50,000<\/td>\n<\/tr>\n<tr>\n<td>80GG<\/td>\n<td>RENT PAID FOR RESIDENTIAL PURPOSE, AND NO HRA IS RECEIVED FROM EMPLOYER<\/td>\n<td>LOWER OF THE FOLLOWING &#8211;<br \/>\n\u2013 RENT PAID MINUS 10% OF TOTAL INCOME<br \/>\n\u2013 RS. 5000\/- PER MONTH<br \/>\n\u2013 25% OF TOTAL INCOME<\/td>\n<\/tr>\n<tr>\n<td>80E<\/td>\n<td>INTEREST PAID ON THE LOAN TAKEN FOR EDUCATION PURPOSE<\/td>\n<td>REPAYMENT OF INTEREST FOR A PERIOD OF MAXIMUM\u00a0 8 YEARS<\/td>\n<\/tr>\n<tr>\n<td>80EE<\/td>\n<td>INTEREST ON HOME LOAN FOR FIRST TIME HOME OWNERS<\/td>\n<td>RS 50,000<\/td>\n<\/tr>\n<tr>\n<td>80D<\/td>\n<td>MEDICAL INSURANCE \u2013 SELF, SPOUSE, CHILDREN<br \/>\nMEDICAL INSURANCE \u2013 PARENTS MORE THAN 60 YEARS OLD OR (FROM FY 2015-16) UNINSURED PARENTS MORE THAN 80 YEARS OLD<\/td>\n<td>\u2013 RS. 25,000<br \/>\n\u2013 RS. 50,000<\/td>\n<\/tr>\n<tr>\n<td>80DD<\/td>\n<td>MEDICAL TREATMENT FOR HANDICAPPED DEPENDENT OR PAYMENT TO SPECIFIED SCHEME FOR MAINTENANCE OF HANDICAPPED DEPENDENT<br \/>\n\u2013 DISABILITY IS 40% OR MORE BUT LESS THAN 80%<br \/>\n\u2013 DISABILITY IS 80% OR MORE<\/td>\n<td>\u2013 RS. 75,000<br \/>\n\u2013 RS. 1,25,000<\/td>\n<\/tr>\n<tr>\n<td>80DDB<\/td>\n<td>MEDICAL EXPENDITURE ON SELF OR DEPENDENT RELATIVE FOR DISEASES SPECIFIED IN RULE 11DD<br \/>\n\u2013 FOR LESS THAN 60 YEARS OLD<br \/>\n\u2013 FOR MORE THAN 60 YEARS OLD<\/td>\n<td>\u2013 LOWER OF RS 40,000 OR THE AMOUNT ACTUALLY PAID<br \/>\n\u2013 LOWER OF RS 1,00,000 OR THE AMOUNT ACTUALLY PAID<\/td>\n<\/tr>\n<tr>\n<td>80U<\/td>\n<td>SELF-SUFFERING FROM DISABILITY:<br \/>\n\u2013 AN INDIVIDUAL SUFFERING FROM A PHYSICAL DISABILITY (INCLUDING BLINDNESS) OR MENTAL RETARDATION.<br \/>\n\u2013 AN INDIVIDUAL SUFFERING FROM SEVERE DISABILITY<\/td>\n<td>\u2013 RS. 75,000<br \/>\n\u2013 RS. 1,25,000<\/td>\n<\/tr>\n<tr>\n<td>80GGB<\/td>\n<td>CONTRIBUTION MADE BY COMPANIES TO POLITICAL PARTIES<\/td>\n<td>AMOUNT CONTRIBUTED, OTHER THAN IN CASH<\/td>\n<\/tr>\n<tr>\n<td>80GGC<\/td>\n<td>CONTRIBUTION MADE BY INDIVIDUALS TO POLITICAL PARTIES<\/td>\n<td>AMOUNT CONTRIBUTED, OTHER THAN IN CASH<\/td>\n<\/tr>\n<tr>\n<td>80RRB<\/td>\n<td>DEDUCTIONS ON INCOME BY WAY OF ROYALTY OF A PATENT<\/td>\n<td>LOWER OF RS 3,00,000 OR INCOME RECEIVED<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24676\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-05-31_17-52-16.jpg\" alt=\"sec 80C\" width=\"1080\" height=\"536\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-05-31_17-52-16.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-05-31_17-52-16-300x149.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-05-31_17-52-16-1024x508.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-05-31_17-52-16-768x381.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-05-31_17-52-16-800x397.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24677\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-06-05_01-40-08.jpg\" alt=\"sec 80c .\" width=\"1080\" height=\"924\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-06-05_01-40-08.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-06-05_01-40-08-300x257.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-06-05_01-40-08-1024x876.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-06-05_01-40-08-768x657.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/photo_2023-06-05_01-40-08-800x684.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-24665\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c.jpg\" alt=\"80c\" width=\"1080\" height=\"873\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c-300x243.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c-1024x828.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c-768x621.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/07\/80c-800x647.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tax_Deductions_for_Political_Donations_Individual_Taxpayers_Outpace_Corporates\"><\/span><span style=\"color: #000080;\"><strong>Tax Deductions for Political Donations Individual Taxpayers Outpace Corporates<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-28787\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/Tax-Deductions-for-Political-Donations-Individual-Taxpayers-Outpace-Corporates.jpg\" alt=\"Tax Deductions for Political Donations Individual Taxpayers Outpace Corporates \" width=\"925\" height=\"925\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/Tax-Deductions-for-Political-Donations-Individual-Taxpayers-Outpace-Corporates.jpg 759w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/Tax-Deductions-for-Political-Donations-Individual-Taxpayers-Outpace-Corporates-300x300.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/06\/Tax-Deductions-for-Political-Donations-Individual-Taxpayers-Outpace-Corporates-150x150.jpg 150w\" sizes=\"(max-width: 925px) 100vw, 925px\" \/><\/p>\n<p>More read:<\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/how-to-file-tds-return-online\/\">How to file a return of TDS online<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/new-revise-tds-tcs-return-filing-due-date-payment-due-date\/\">New revise TDS\/TCS due date for filing Return and Payment for the year 2020<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/learn\/key-features-of-tcs-on-goods-sale-section-206c-1h-applicable-from-1-october-2020.html\">key features of TCS on goods sale section-206c<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/learn\/new-tds-deduction-provision-prevent-cash-transactions-of-more-than-1-crore-section-194n.html\">New TDS deduction No cash transactions exceeding 1 Crore -Section 194N<\/a>V<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Summary of Deductions U\/S 80C, 80CCC, 80CCD &amp; 80D SECTION 80 DEDUCTION SECTION DEDUCTION ON ALLOWED LIMIT (MAXIMUM) FY 2018-19 80C INVESTMENT IN PPF \u2013 EMPLOYEE\u2019S SHARE OF PF CONTRIBUTION \u2013 NSCS \u2013 LIFE INSURANCE PREMIUM PAYMENT \u2013 CHILDREN\u2019S TUITION FEE \u2013 PRINCIPAL REPAYMENT OF HOME LOAN \u2013 INVESTMENT IN SUKANYA SAMRIDHI ACCOUNT \u2013 ULIPS &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,1],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/24669"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=24669"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/24669\/revisions"}],"predecessor-version":[{"id":28788,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/24669\/revisions\/28788"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=24669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=24669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=24669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}