Chapter VI-A Deductions in ITR 2025–26: Complete Guide to Sections 80C to 80U
Chapter VI-A of the Income Tax Act provides tax-saving opportunities to resident Indians and NRIs. Correctly claiming these deductions can significantly reduce taxable income. FY 2025–26 update: Certain limits and exemptions under Sections 80C, 80D, ...
Chapter VI-A of the Income Tax Act provides tax-saving opportunities to resident Indians and NRIs. Correctly claiming these deductions can significantly reduce taxable income.
FY 2025–26 update: Certain limits and exemptions under Sections 80C, 80D, 80G, and 80U have been revised to reflect the latest budget provisions.
This guide provides a comprehensive overview of all deductions, eligibility criteria, examples, and tips for optimal tax planning.
Major Sections Under Chapter VI-A
| Section | Deduction Limit FY 2025–26 | Eligibility & Notes |
| 80C | ₹1,50,000 | Investments in PPF, EPF, ELSS, NSC, LIC premium, principal repayment on home loan |
| 80CCC | ₹1,50,000 | Contribution to pension funds |
| 80CCD(1B) | ₹50,000 | NPS additional contribution |
| 80D | ₹25,000–₹50,000 | Health insurance premium for self, family, and parents (senior citizen limits higher) |
| 80E | No limit | Interest on education loan for higher studies |
| 80G | 50%/100% of donation | Donations to approved charitable institutions |
| 80TTA / 80TTB | ₹10,000 / ₹50,000 | Interest on savings account (TTB for senior citizens) |
| 80U | ₹75,000 / ₹1,25,000 | Taxpayer with disability |
Tip: Combine sections 80C, 80CCC, and 80CCD(1B) for maximum tax benefit.
Step-by-Step Guide to Claiming Deductions in ITR
Identify Eligible Deductions: Review all Chapter VI-A sections applicable to you.
Collect Proof: Investment certificates, insurance premium receipts, loan interest statements, donation receipts, and disability certificates.
Calculate Deduction Amounts: Ensure limits per section are not exceeded.
Fill ITR Accurately: Input each deduction under the respective section in your ITR form (ITR-1, ITR-2, etc.).
Verify & Submit: Double-check totals and supporting documents before filing.
Example: Maximizing Tax Savings
Scenario: Salaried individual with the following:
PPF Contribution: ₹1,00,000
ELSS Investment: ₹50,000
NPS Additional Contribution: ₹50,000
Health Insurance Premium: ₹30,000 (for self & parents)
Donation to Charity (80G 50%): ₹20,000
Tax-Saving Summary:
| Section | Eligible Amount | Deduction Claimed |
| 80C | 1,50,000 | 1,50,000 |
| 80CCD(1B) | 50,000 | 50,000 |
| 80D | 30,000 | 30,000 |
| 80G | 20,000 | 10,000 (50% eligible) |
Total Tax-Saving Deductions = ₹2,40,000
Common Mistakes to Avoid
Exceeding deduction limits (e.g., 80C > ₹1,50,000)
Claiming ineligible investments or premiums
Missing proof of donation for 80G
Ignoring senior citizen higher limits for 80D & 80TTB
Not updating ITR forms with the latest FY 2025–26 limits
FAQs
Q1: Can NRIs claim Chapter VI-A deductions?
Yes, only deductions for investments in India or relevant contributions are allowed.
Q2: Can I combine 80C and 80CCC?
Yes, total deduction under 80C + 80CCC + 80CCD(1B) cannot exceed the overall limits.
Q3: Is donation under 80G fully deductible?
It depends on whether the donation is 100% or 50% approved. Keep receipts.
Q4: Are premiums for parents eligible under 80D?
Yes, higher limits apply if parents are senior citizens.
Internal Links
How to File ITR Online
Income Tax Deductions Complete Guide
Wealth Planning & Tax Saving Tips
Conclusion
Chapter VI-A deductions provide powerful tax-saving opportunities. Proper planning ensures:
Maximum legal tax savings
Compliance with Income Tax Act
Optimized investment strategy for FY 2025–26
WonderTax experts can help claim all eligible deductions under Sections 80C–80U, ensuring accurate ITR filing and tax optimization.
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