Deductions (Chapter VI-A)

16 Deduction Models - Simplified to ERI-mapped fields only

Section 80C - Investments (PPF, ELSS, LIC, etc.) 25% ERI CovERIge
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Combined limit with 80CCC - Max ?1,50,000
Section 80CCC - Pension Fund Contribution 33% ERI CovERIge
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Part of combined 80C limit
Section 80CCD(1B) - Additional NPS Contribution 33% ERI CovERIge
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Additional deduction up to ?50,000 (over 80C limit)
Section 80D - Health Insurance 67% ERI CovERIge
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Total 80D limit: ?25,000 (?50,000 for senior citizens)
80DD - Disabled Dependent 10%
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80DDB - Medical Treatment 20%
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80E - Education Loan Interest 13%
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80G - Donations 7%
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80TTA - Savings Interest 33%
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80GG - Rent Paid 33%
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80GGA - Scientific Research 8%
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80GGC - Political Contribution 11%
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80TTB - Savings Interest (Senior) 33%
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80U - Self Disability 33%
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