Tax & Savings
Contents
80C vs 80D Deductions
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Section 80C (₹1.5L limit) vs Section 80D (health insurance premium) — how both reduce your taxable income.
Visual Comparison
Key Differences
| Feature | Section 80C | Section 80D |
|---|---|---|
| Maximum deduction | ₹1.5 lakh | ₹25,000 (₹50,000 for senior citizens) |
| What qualifies | EPF, PPF, ELSS, LIC, home loan principal | Health insurance premiums, preventive health check-up |
| Can stack? | Yes — both together reduce taxable income | Yes — stack with 80C for maximum benefit |
| Parents’ health insurance | Not covered | ₹25,000–₹50,000 additional for parents |
| Available in new regime? | No | No |
When to Choose Which
Choose Section 80C
- Building long-term investments (PPF/ELSS)
- Home loan principal repayment
- Children’s tuition fees (₹1.5L limit)
- Life insurance premium payments
Choose Section 80D
- You pay health insurance premium
- Parents are senior citizens (double the benefit)
- Preventive health check-up (up to ₹5,000 within 80D limit)
- Looking for deductions beyond the ₹1.5L 80C cap
Frequently Asked Questions
₹1.5 lakh per financial year. This combined limit covers EPF, PPF, ELSS, LIC, NSC, home loan principal, children’s tuition, FD (5yr), etc.
₹25,000 for self/spouse/children health insurance. Additional ₹25,000 for parents (₹50,000 if parents are senior citizens). Total up to ₹75,000.
Yes. They are separate sections with separate limits. You can claim both in the same year under the old tax regime.
Up to the 80D limit. Only the premium for health (mediclaim) insurance qualifies, not term life or personal accident policies.
Up to ₹5,000 for preventive health check-up expenses is deductible under 80D (within the overall 80D limit, not in addition to it).