What is Chapter VI-A?
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:
- The new tax regime, the default since FY 2023-24, allows almost none of them.
- The Income-tax Act, 2025 applies from 1 April 2026 and moves these deductions to a new chapter with new section numbers. The limits are carried over.
Returns for FY 2025-26 (filed in 2026) still use the old 80C-style sections.
Main Chapter VI-A deductions and limits (FY 2025-26)
| 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 |
Old section to new section (Income-tax Act, 2025)
| 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.
Should you claim these at all? Old vs new regime
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.
How to claim them
- Salaried: declare investments to your employer early in the year so TDS is lower, and submit proofs before the year-end cut-off. Anything missed can still be claimed in your ITR if you're filing under the old regime.
- Everyone: keep the receipts and certificates, and make sure the deduction amounts in your ITR match them. Mismatches with Form 16 are a common trigger for notices.
TaxQue's income tax return filing service compares both regimes and claims every deduction you're entitled to.
