Section 80C
PPF, ELSS, life insurance, home loan principal, NSC, tuition fees
Individual / HUF
Up to ₹1,50,000
Tax rates & limits
Current FY tax reference
Old and new tax regime slabs, the GST rate chart, common TDS sections, and Section 80C / 80D / 80G deduction limits — for FY 2025-26 (AY 2026-27). Cross-check with the official portal (incometax.gov.in, gst.gov.in) before relying on any figure for filing.
New tax regime — individuals
Default for FY 2025-26 unless the assessee opts for the old regime. Standard deduction ₹75,000; Rebate 87A up to ₹7 L.
| Income slab | Rate |
|---|---|
| ₹0 – ₹3,00,000 | 0% |
| ₹3,00,000 – ₹7,00,000 | 5% |
| ₹7,00,000 – ₹10,00,000 | 10% |
| ₹10,00,000 – ₹12,00,000 | 15% |
| ₹12,00,000 – ₹15,00,000 | 20% |
| ₹15,00,000 – Above | 30% |
Add 4% Health & Education Cess on the computed tax. Surcharge applies at higher income levels.
Old tax regime — individuals
Available on opt-in per FY. Standard deduction ₹50,000; Rebate 87A up to ₹5 L.
| Income slab | Rate |
|---|---|
| ₹0 – ₹2,50,000 | 0% |
| ₹2,50,000 – ₹5,00,000 | 5% |
| ₹5,00,000 – ₹10,00,000 | 20% |
| ₹10,00,000 – Above | 30% |
Add 4% Health & Education Cess on the computed tax. Surcharge applies at higher income levels.
GST
GST rate chart
| Rate | Examples |
|---|---|
| Nil |
|
| 5% |
|
| 12% |
|
| 18% |
|
| 28% |
|
Compensation cess applies on top of GST for a few categories (luxury cars, tobacco, aerated drinks). Verify the rate on the official GST portal.
TDS
Common TDS sections
| Section | TDS rate | Nature of payment |
|---|---|---|
| 192 | Slab | TDS on salary |
| 194A | 10% | Interest on bank deposits, FD, RD |
| 194C | 1% / 2% | Contractor / sub-contractor payments |
| 194H | 5% | Brokerage / commission |
| 194I | 10% | Rent on plant & machinery, equipment |
| 194IA | 1% | TDS on transfer of immovable property |
| 194J | 10% | Professional / technical fees (15% for call centres) |
| 194N | 2% | Cash withdrawal above ₹1 Cr |
| 194O | 1% | E-commerce operator on seller transactions |
Higher rates apply if the deductee is a non-resident or when PAN is not provided. Threshold limits and rate relaxations apply under Sections 194BA, 194BB and 194BC where relevant.
Deductions
Section 80C / 80D / 80G limits
Common deduction sections and their caps under the old tax regime. (Most of these are not available under the new regime, except where noted.)
Section 80CCD(1B)
NPS additional contribution
Individual
Up to ₹50,000
Section 80D
Health insurance premium (self, family, parents)
Individual / HUF
Up to ₹25,000
Section 80D — parents
Additional health insurance for senior-citizen parents
Individual / HUF
Up to ₹50,000
Section 80E
Interest on education loan
Individual
No upper limit
Section 80G
Donations to specified funds / charities
All assessees
No upper limit
Section 80GG
Rent paid when HRA not received
Individual
Up to ₹60,000
Section 80TTA
Interest on savings account
Individual / HUF
Up to ₹10,000
Section 80TTB
Interest on deposits (senior citizens)
Senior citizens
Up to ₹50,000
Section 24(b)
Home loan interest — self-occupied
Individual / HUF
Up to ₹2,00,000
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Last updated: 21 June 2026 · Reviewed by A B Musani And Company · ICAI Firm Reg No. 016835S · Cross-check on the official portal before filing.