Chapter VI‑A Deductions
Aggregate of specified deductions claimed under various sections such as 80C, 80D, 80G, 80CCD, etc., each with its own scope and conditions. Many apply primarily in the old regime.
Deductions
Popular Chapter VI‑A claims under the old regime
Section 80C
Investments and payments such as PPF, ELSS, life insurance premium and housing loan principal repayment qualify within the overall Chapter VI‑A framework under the old regime.
Section 80CCC
Deduction for contributions to certain pension funds of LIC or other insurers, subject to conditions and considered within overall retirement‑related limits.
Section 80CCD(1) – NPS
Deduction for employee/individual contribution to the National Pension System within the prescribed percentage of salary/income, subject to overall limits.
Section 80D
Deduction for medical insurance premiums and preventive health check‑ups for self/family and parents, subject to limits and higher caps for senior citizens.
Section 80CCD(1B) – NPS
Additional deduction for individual contributions to the National Pension System (NPS) over and above Section 80C, subject to the prescribed limit.
Section 80CCD(2) – Employer NPS
Deduction for employer’s contribution to an employee’s NPS account up to the specified percentage of salary, over and above individual limits.
Section 80DD
Deduction for expenditure on maintenance including medical treatment of a dependent with disability or contribution to specified schemes, subject to conditions.
Section 80DDB
Deduction for medical treatment of specified diseases for self or dependents, subject to certification and applicable limits.
Section 80E – Education Loan Interest
Deduction for interest on loans taken for higher education for self, spouse, children or a student for whom the individual is a legal guardian.
Section 80EE
Additional deduction for interest on home loan for eligible first‑time home buyers for loans sanctioned within specified periods, subject to conditions.
Section 80EEA
Deduction for interest on loans for affordable residential house property subject to value caps and sanction windows, over and above other sections.
Section 80EEB
Deduction for interest on loan taken for purchase of an electric vehicle, subject to loan sanction period and usage conditions.
Section 80G – Donations
Donations to specified funds/charitable institutions qualify, at 50% or 100% with/without qualifying limits, subject to conditions and modes of payment.
Section 80GG
Deduction for rent paid by individuals who do not receive HRA and meet specified conditions including non‑ownership in the city of residence.
Section 80TTA
Deduction for interest on savings bank accounts for individuals and HUFs other than senior citizens, subject to the specified cap.
Section 80TTB
Deduction for interest income earned by resident senior citizens from specified deposit accounts, with a higher cap than Section 80TTA.
Section 80U
Fixed deduction for resident individuals certified as persons with disability, with higher amount for severe disability, subject to certification.