Chapter VI-A of the Income-tax Act, 1961 is the part that holds the deductions from section 80C to 80U — investments, insurance, loans, donations and more. This guide lists each deduction with its limit for FY 2025-26, shows which ones survive in the new tax r…
Chapter VI-A of the Income-tax Act, 1961 contains the deductions you subtract from your gross total income to arrive at taxable income: sections 80C to 80U. "Chapter VI-A deductions" on a Form 16 or ITR means these.
Two things have changed how they work:
Returns for FY 2025-26 (filed in 2026) still use the old 80C-style sections.
| Section | For | Limit | New regime? |
|---|---|---|---|
80C | PPF, EPF, ELSS, life insurance, tuition fees, home-loan principal, 5-year FD, NSC, SSY | ₹1.5 lakh (combined with 80CCC and 80CCD(1)) | No |
80CCD(1B) | Own NPS contribution, over and above 80C | ₹50,000 | No |
80CCD(2) | Employer's NPS contribution | 14% of salary (new regime), 10% (old regime) | Yes |
80D | Health insurance and preventive check-ups | ₹25,000 for self and family (₹50,000 if senior citizen), plus the same again for parents | No |
80DD | Care of a dependant with disability | ₹75,000 (₹1.25 lakh if severe) | No |
80DDB | Treatment of specified diseases | ₹40,000 (₹1 lakh for senior citizens) | No |
80E | Interest on education loan | No cap, for up to 8 years | No |
80G | Donations to eligible funds and charities | 50% or 100% of the donation, some subject to a cap | No |
80GG | Rent paid when you get no HRA | Least of ₹5,000 a month, 25% of income, or rent minus 10% of income | No |
80TTA / 80TTB | Savings account interest / interest for senior citizens | ₹10,000 / ₹50,000 | No |
80U | Taxpayer with disability | ₹75,000 (₹1.25 lakh if severe) | No |
80CCH | Agniveer Corpus Fund | Full contribution | Yes |
| Income-tax Act, 1961 | Income-tax Act, 2025 |
|---|---|
| 80C | Section 123, read with Schedule XV |
| 80CCD (NPS) | Section 124 |
| 80CCH (Agniveer) | Section 125 |
| 80D (health insurance) | Section 126 |
| 80DD (dependant with disability) | Section 127 |
| 80DDB (specified diseases) | Section 128 |
| 80E (education loan) | Section 129 |
| 80G (donations) | Section 133 |
The ₹1.5 lakh savings limit carries over unchanged in section 123. From Tax Year 2026-27, payroll declarations and Form 130 (the new Form 16) use the new numbers. People will keep saying "80C" for years, and both refer to the same deduction.
Under the new regime, income up to ₹12 lakh is tax-free after the rebate (₹12.75 lakh for salaried people, with the ₹75,000 standard deduction). Most Chapter VI-A deductions aren't allowed. Under the old regime you get the deductions but higher tax rates.
As a rough guide, the old regime starts to pay off only when your deductions are large. That means a full ₹1.5 lakh under 80C, plus health insurance, HRA and home-loan interest together. Run both with our salary calculator before choosing.
TaxQue's income tax return filing service compares both regimes and claims every deduction you're entitled to.
This article is published by TaxQue (ARB FinTech LLP) for general informational, educational, and business guidance purposes only. Tax laws, GST rules, MCA circulars, and judicial precedents are subject to frequent statutory revisions. This content does not constitute formal individualized tax, accounting, or legal counsel.
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