80C Deduction Planner

Plan your Section 80C investments to claim the full Rs 1.5 lakh deduction. Compare ELSS, PPF, EPF, LIC, NSC and home loan principal. See tax saved across income slabs.

80C Deduction Planner

Max limit: Rs 1,50,000 — track every rupee

Annual income Rs 10L

Used to calculate your tax slab and savings

Rs 3LRs 50L
Rs
Your 80C investments (annual)
EPF (employee 12%) Rs 72K

Auto-deducted from salary — check your payslip

Rs
PPF contribution Rs 0

Min Rs 500, max Rs 1.5L/year — 7.1% tax-free

Rs
ELSS mutual funds Rs 0

3-year lock-in, highest potential returns among 80C

Rs
LIC / insurance premium Rs 0

Life insurance for self, spouse and children

Rs
Home loan principal Rs 0

Principal portion of EMI (not interest)

Rs
Tax saved (80C)
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Including 4% cess
80C utilised
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of Rs 1.5L limit
Remaining limit
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Invest more to save
Calculating...
80C utilisation
0%
Invested
Remaining limit

80C deduction available under old tax regime only. Combined limit: Rs 1,50,000/year.

80C investments breakdown
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ThriftRupee Insight

Most salaried employees already exhaust 80C through EPF alone (12% of basic). A Rs 50,000 basic salary contributes Rs 72,000/year to EPF — leaving only Rs 78,000 of 80C space. Check your EPF contribution before investing in ELSS or PPF to avoid double-counting.

What is Section 80C?

Section 80C of the Income Tax Act allows individuals to claim a deduction of up to Rs 1,50,000 per year from their taxable income by investing in specified instruments. This is one of the most widely used tax-saving provisions in India, applicable only under the old tax regime.

Which instruments qualify under 80C?

The most popular 80C instruments are: EPF employee contribution (auto-deducted for salaried), PPF (Public Provident Fund at 7.1% tax-free), ELSS mutual funds (3-year lock-in, highest returns potential), LIC life insurance premiums, NSC (National Savings Certificate), 5-year bank FD, home loan principal repayment, Sukanya Samriddhi Yojana (for girl child), and tuition fees paid for up to 2 children.

80C planning tips for salaried employees

Check your EPF first. For a Rs 50,000 basic salary, your EPF contribution is Rs 72,000/year — using almost half the 80C limit before you invest anything. Always check your payslip before investing in ELSS or PPF. Use ELSS for the remaining limit. After EPF, ELSS gives the highest returns with the shortest lock-in (3 years). A monthly SIP of Rs 6,500 in ELSS fills the remaining Rs 78,000 of 80C space. Don't over-invest. Contributions beyond Rs 1.5L give no additional 80C benefit — redirect extra savings to NPS (80CCD(1B)) for another Rs 50,000 deduction.

Tax saved at different slabs

The value of 80C depends entirely on your tax slab. At 5% slab: Rs 1.5L × 5% × 1.04 cess = Rs 7,800 saved. At 20% slab: Rs 31,200 saved. At 30% slab: Rs 46,800 saved. The higher your income, the more 80C is worth — making it most powerful for those earning above Rs 10 lakh annually.

Frequently asked questions

What investments qualify under Section 80C?
Major 80C instruments: EPF (employee contribution), PPF (Rs 500–1.5L/year), ELSS mutual funds (3-year lock-in), LIC premium, NSC, 5-year FD, home loan principal repayment, Sukanya Samriddhi Yojana, tuition fees for children (up to 2 children), ULIP premium.
What is the maximum 80C deduction limit?
Rs 1,50,000 per year under Section 80C. This is a combined limit across all eligible instruments. Contributing Rs 1.5L to PPF alone exhausts the entire limit — additional ELSS or NSC investment will not provide additional deduction.
Which 80C investment gives the best returns?
ELSS funds offer the highest potential returns (12-15% historical CAGR) with the shortest lock-in (3 years). PPF is safest with guaranteed 7.1% tax-free returns. EPF gives 8.25% guaranteed. NPS via 80CCD(1B) gives additional Rs 50,000 deduction beyond the 80C limit.
Is 80C available in the new tax regime?
No. Section 80C deductions are not available under the new tax regime. This is the primary reason high-income earners with full 80C utilisation often prefer the old regime — Rs 1.5L deduction saves Rs 45,000 (30% bracket) or Rs 30,000 (20% bracket) in annual tax.