Chapter VI-A is where most salaried taxpayers hunt for “tax saving.” The sections are powerful but full of caps, sub-limits, and regime conditions. This map helps you plan with the right documents and avoid double-counting items your employer already included in PF or NPS.
- Check regime eligibility before counting any deduction; the new regime disallows many old favourites.
- Each section has its own cap; exceeding the cap does not increase the deduction.
- 80C is a shared ₹1.5 lakh bucket, EPF, ELSS, tuition fees, and eligible principal compete inside it.
- 80D and 80G have their own percentage and age rules; keep policy receipts and donation certificates.
Before you lock ELSS or insurance, open the Income-tax Department’s guidance for your assessment year and confirm whether the deduction exists in your chosen regime. Then list each section’s maximum: 80C aggregate, 80D for self/parents, senior citizen branches, and so on.
Entering ₹2 lakh in 80C does not create ₹2 lakh of deduction if the law caps the section at ₹1.5 lakh. Modelling with caps first prevents ugly March surprises when Form 16 arrives.
Employees’ Provident Fund often consumes part of 80C automatically through employer books. Adding the same PF again in your personal tracker double-counts.
Consolidate ELSS, PPF, life insurance premium, eligible tuition fees, and notified principal repayment on housing loan into one 80C total that respects the shared ceiling. Your CA will ask for a single schedule, prepare it once and reuse.
Medical insurance under 80D has separate sub-limits for yourself, family, and parents, with higher caps when any insured person is a senior citizen. Keep renewal notices showing premium, policy period, and payee.
Donations under 80G require donations to approved funds or institutions, correct mode of payment where rules require it, and certificates with approval references. Some donations allow 100% deduction, others 50%, subject to qualifying limits, read the certificate category, not the marketing brochure.
SalTax writes for salaried taxpayers and professionals in India who want clear explanations, not jargon. Our guides reflect how tax compliance works in practice, including payroll, Form 16, AIS, and filing, but they are educational only. They are not tax, legal, or investment advice. Rules, limits, and forms change with each Finance Act and assessment year. Always confirm the current year on the official Income Tax Department website (incometax.gov.in) and use a Chartered Accountant or qualified tax adviser for your own return, notices, or planning.