Tax term

Section 80C

A plain-English definition of Section 80C— what it means, how it works, and a simple example.

Quick answer

Section 80C lets you cut up to ₹1.5 lakh from your taxable income by investing in options like PPF, ELSS and EPF, under the old tax regime.

Section 80C is the most-used tax deduction in India. By putting money into eligible instruments, you reduce your taxable income by up to ₹1.5 lakh, which can save a 30% taxpayer up to about ₹45,000 in tax a year.

Qualifying options include PPF, ELSS funds, EPF, life insurance premiums, 5-year tax-saving FDs, principal repayment on a home loan, and children's tuition fees.

The catch is that Section 80C only applies under the old tax regime. The new regime has lower slab rates but does not allow these deductions, so it is worth comparing both before deciding. Learn more in our guide on how to save income tax.

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A note on accuracy:this definition is for general education, not personalised financial or tax advice. Figures are illustrative and rules can change — confirm anything that affects a real decision.