The ₹1.5 lakh cap
[Section 80C](/glossary/section-80c) bundles many investments into one combined limit of ₹1.5 lakh reducing taxable income in the [old tax regime](/glossary/old-tax-regime).
New regime filers generally cannot claim 80C (except planning around employer NPS 80CCD(2)).
What qualifies
- EPF (employee contribution)
- PPF, NSC, ELSS, tax-saving FD (5-year)
- LIC premiums
- Children's tuition fees (not hostel)
- Home loan principal repayment
- Sukanya Samriddhi, SCSS (within limits)
Stacking with 80D
80C + [80D](/glossary/section-80d) health insurance often exceeds ₹2 lakh total deductions — key reason to opt out of new regime when rent/HRA also applies.
Form 16 interaction
Employer may show 80C in Part B TDS calculation. Verify you do not double-claim when entering gross vs net salary in ITR.
80CCD(1B) extra
NPS ₹50,000 additional deduction is separate from 80C cap — do not count it inside ₹1.5L.
Regime check
Before maximizing ELSS in March, run old vs new comparison — 80C only helps if you file old regime.
Deep glossary
Read Section 80C glossary for examples, mistakes, and ITR field mapping.