Income Tax Deductions List - Deductions on Section 80C, 80CCC, 80CCD & 80D - FY 2023-24 (AY 2024-25)

By Ektha Surana


Updated on: Jun 10th, 2024


11 min read

The Income tax department with a view to encourage savings and investments amongst the taxpayers have provided various deductions from the taxable income under chapter VI A deductions. 80C being the most famous, there are other deductions which are beneficial for the taxpayers to reduce their tax liability. Let us understand these deductions in detail:  

Section 80 Deduction List

Section 80C – Deductions on Investments 

Section 80C is one of the most popular and favorite sections amongst taxpayers as it allows them to reduce taxable income by making tax-saving investments or incurring eligible expenses. 

  • Who can claim Section 80C deduction?: Section 80C deduction can be claimed by Individuals and HUFs
  • Maximum deduction allowed under section 80C?: Up to Rs.150,000 can be claimed as deduction every year from the Gross total income. Companies, partnership firms, and LLPs cannot avail the benefit of this deduction.

Deduction Limits Under Section 80C, 80CCC, 80CCD(1), 80CCE, 80CCD(1B)

Sec 80CCC and Sec 80CCD provide deductions for the investments in the pension scheme either by yourself or by way of the employer’s contribution.

The maximum deduction under Section 80C, 80CCC and 80CCD(1) put together is Rs 1.5 lakhs. However, you may claim an additional deduction of Rs 50,000 allowed u/s 80CCD(1B) for contributions made to NPS(National Pension Scheme). Thus, the maximum deduction limit is Rs 2 lakhs under Section 80C+80CCC+80CCD(1) + Section 80CCD(1B).

SectionsEligible investments for tax deductionsMaximum Deduction
80CInvestment made in Equity Linked Saving Schemes, PPF/SPF/RPF, payments made towards Life Insurance Premiums, principal sum of a home loan, SSY, NSC, SCSS, etc.Rs 1,50,000
80CCCPayment made towards pension fundsRs 1,50,000
80CCD(1) Payments made towards Atal Pension Yojana or other pension schemes notified by governmentEmployed: 10% of basic salary + DA
Self-employed: 20% of gross total income
80CCETotal deduction under Section 80C, 80CCC, 80CCD(1)Rs 1,50,000
80CCD(1B) Investments in NPS (outside Rs 1,50,000 limit under Section 80CCE)Rs 50,000
80CCD(2) Employer’s contribution towards NPS (outside Rs 1,50,000 limit under Section 80CCE)Central government employer: 14% of basic salary +DA
Others: 10% of basic salary +DA

Section 80CCE

Here are some investment options that are allowed as deduction u/s 80C. They not only help you with saving taxes but also help you grow your money. A quick comparison of the options is tabulated below:

Section 80C Deductions List

Investment optionsAverage InterestLock-in period forRisk factor
ELSS funds12% – 15%3 yearsHigh
NPS Scheme8% – 10%Till 60 years of ageHigh
ULIP8% – 10%5 yearsMedium
Tax saving FDUp to 8.40%5 yearsLow
PPF7.90%15 yearsLow
Senior citizen savings scheme8.60%5 years (can be extended for other 3 years)Low
National Savings Certificate7.9%5 yearsLow
Sukanya Samriddhi Yojana8.50%Till girl child reaches 21 years of age   
(partial withdrawal allowed when she reached 18 years)

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Sometimes, you may have deductions or investments eligible for 80C but haven’t submitted proof to your employer. This may cause excess TDS deductions. You can still claim these deductions while e-filing, as long as you have the proofs with Cleartax.

Section 80TTA – Interest on Savings Accounts

  • Who can claim Section 80TTA deduction?: Section 80TTA deduction can be claimed by an individual or HUF. 
  • Maximum deduction allowed under section 80TTA?: Rs 10,000

Section 80TTB – Interest From Deposits Held by Senior Citizens

  • Who can claim Section 80TTB deduction?: Section 80TTB deduction can be claimed by a resident senior citizen aged 60 years and above at any time during the financial year.
  • Maximum deduction allowed under section 80TTB?: Rs 50,000 

Section 80GG – Income Tax Deduction on House Rent Paid

  • Who is eligible to claim deduction under Section 80GG?: Those who do not receive HRA in their salary structure but live in rented accommodations. 
  • Conditions for claiming Section 80GG: 
    • Taxpayer must be self-employed or salaried individual who does not receive HRA
    • Taxpayer must be paying rent for residential purpose only
    • The taxpayer should not have self-occupied residential property in any other place. Also, the taxpayer, their spouse or minor child or their HUF should not own any residential accommodation in the place where they currently reside.
    • File Form 10BA - 
  • How much deduction is available Under Section 80GG?
    The least of the following is available as deduction:
    • Rent paid (-) 10% of adjusted total income*
    • Rs 5,000/- per month
    • 25% of adjusted total income*

      *Adjusted Gross Total Income = 
      Gross Total Income 
      - LTCG, if any, included in total gross income
      - STCG u/s 111A
      - Deductions u/s 80C to 80U except deduction under section 80GG
      - Incomes of NRIs and foreign companies are taxed at a special tax rate, such as incomes u/s 115A, 115AB, 115AC, or 115AD.

An online ITR e-filing software like that of ClearTax is extremely easy as the limits are auto-calculated. So you do not have to worry about making complex calculations.

Section 80E – Interest on Education Loan

  • Who is eligible to claim deduction under Section 80E? An individual can claim a deduction of interest paid on an education loan taken for pursuing higher education. 
  • The education loan can be taken for the taxpayer, their spouse or children or for a student for whom the taxpayer is a legal guardian.
  • 80E deduction is available for a maximum of 8 years (beginning the year in which the interest starts getting paid) or till the entire interest is paid, whichever is earlier. There is no ceiling limit on the amount of interest that can be claimed.

Section 80EEA – Interest on Home Loan For First-Time Home Owners

Section 80EEA, which provides taxpayers with an extra deduction for paying interest on a house loan. Whereas Section 24 exempted interest on home loans up to Rs.2 lakhs, this section provides a tax exemption of up to Rs1.5 lakhs per financial year to individuals on the interest paid on home loans for purchasing/constructing an affordable house. Deduction can be claimed for the housing loan taken between 1st April 2019 to 31st March 2022. Read in detail here.

Conditions for claiming 80EEA

80EE- Interest on Home Loan For First-Time Home Owners

This deduction can be claimed from FY 2016-17 and onwards only if the loan has been taken in FY 2016-17.

The deduction under section 80EE is available only to home-owners (individuals) having only one house property on the date of sanction of the loan. The value of the property must be less than Rs 50 lakh and the home loan must be less than Rs 35 lakh. The loan taken from a financial institution must have been sanctioned between 1 April 2016 and 31 March 2017.

There is an additional deduction of Rs 50,000 available on your home loan interest on top of the deduction of Rs 2 lakh (on the interest component of home loan EMI) allowed under section 24.

Click here know more about section 80EE

Section 80EEB - Interest paid on Electric Vehicle Loan

To encourage the purchase and usage of electric vehicles, deduction is allowed for interest paid on vehicle loan availed to purchase the electric vehicles up to Rs.150,000.

Click here to know more on the condition specified for claiming deduction.

Section 80D – Deduction on Medical Insurance Premium

Policy for?Deduction for 
self & family
Deduction for parentsPreventive Health check-upMaximum Deduction
Self & Family
(below 60 years)
Self & Family + Parents
(all of them below 60 years)
Self & Family (below 60 years) 
+ Parents (above 60 years)
Self & Family + Parents
(above 60 years)

You (as an individual or HUF) can claim a deduction of Rs.25,000 under section 80D on insurance for self, spouse and dependent children. An additional deduction for insurance of parents is available up to Rs 25,000, if they are less than 60 years of age. If the parents are aged above 60, the deduction amount is Rs 50,000.

In case, both taxpayer and parent(s) are 60 years or above, the maximum deduction available under this section is up to Rs.1 lakh.

In case of senior citizens, the amount paid on account of medical expenditure incurred is allowed as deduction under Section 80D provided health insurance is not taken on them.


Premium Payment to be made in any mode other than cash, however for preventive health check-up cash payments are acceptable.

Example: Rohan’s age is 65 and his father’s age is 90. In this case, the maximum deduction Rohan can claim under section 80D is Rs. 100,000.

From FY 2015-16 a cumulative additional deduction of Rs. 5,000 is allowed for preventive health check.

Section 80DD – Deduction for Medical Treatment of a Dependent with Disability

  • Section 80DD deduction is available to a resident individual or a HUF
  • Deduction: Expenditure incurred on medical treatment (including nursing), training and rehabilitation of specially-abled (handicapped) dependent relative
DisabilityLevel of DisabilityAmount of Deduction
Normal Disability40% - 79%Rs 75,000
Severe Disability80% or moreRs 1,25,000

  • To claim this deduction a certificate of disability is required from the prescribed medical authority.

Note: Dependant means the spouse, children, parents, brothers and sisters of the individual in case of Individuals, a member of the Hindu undivided family in the case of HUF and such dependent should not claim deduction under section 80U in his/her income tax return.

Section 80DDB – Deduction for Medical Treatment etc

  • Who is eligible to claim Section 80DDB deduction?: 80DDB deduction is available to a resident individual or a HUF. You can get a deduction for any money you spend on medical treatments for yourself or your dependents 
  • Quantum of deduction under 80DDB?:
AgeAmount of deduction
< 60 yearsAmount paid or 40,000, whichever is less
60 and aboveAmount paid or 1,00,000, whichever is less
  • For reimbursement claims: Any reimbursement of medical expenses by an insurance company or employer shall be reduced from the quantum of deduction the taxpayer can claim under this section. Also, remember that you need to get a prescription for such medical treatment from the concerned specialist to claim such a deduction. Read our detailed article on Section 80DDB

Section 80U – Deduction for Disabled Individuals

DisabilityLevel of DisabilityAmount of Deduction
Normal Disabilityupto 80%Rs 75,000
Severe Disability80% or moreRs 1,25,000

A deduction of Rs.75,000 is available to a resident individual who suffers from a physical disability (including blindness) or mental retardation. In case of severe disability, one can claim a deduction of Rs 1,25,000.

Click here to know more about the types of disability covered u/s 80U and how to claim it.

Section 80G – Income Tax Benefits Towards Donations for Social Causes

The various donations specified in u/s 80G are eligible for deduction up to either 100% or 50% with or without restriction.

From FY 2017-18, any donations made in cash exceeding Rs 2,000 will not be allowed as a deduction. Donations above Rs 2000 should be made in any mode other than cash to qualify for an 80G deduction.

a. Donations with 100% deduction without any qualifying limit

  • National Defence Fund set up by the Central Government
  • Prime Minister’s National Relief Fund 
  • National Foundation for Communal Harmony
  • An approved university/educational institution of National eminence
  • Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district
  • Fund set up by a State Government for the medical relief to the poor
  • National Illness Assistance Fund
  • National Blood Transfusion Council or to any State Blood Transfusion Council
  • National Trust for Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities
  • National Sports Fund
  • National Cultural Fund
  • Fund for Technology Development and Application
  • National Children’s Fund
  • Chief Minister’s Relief Fund or Lieutenant Governor’s Relief Fund with respect to any State or Union Territory
  • The Army Central Welfare Fund or the Indian Naval Benevolent Fund or the Air Force Central Welfare Fund, Andhra Pradesh Chief Minister’s Cyclone Relief Fund, 1996
  • The Maharashtra Chief Minister’s Relief Fund during October 1, 1993 and October 6,1993
  • Chief Minister’s Earthquake Relief Fund, Maharashtra
  • Any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat
  • Any trust, institution or fund to which Section 80G(5C) applies for providing relief to the victims of earthquake in Gujarat (contribution made during January 26, 2001 and September 30, 2001) or
  • Prime Minister’s Armenia Earthquake Relief Fund
  • Africa (Public Contributions — India) Fund
  • Swachh Bharat Kosh (applicable from financial year 2014-15)
  • Clean Ganga Fund (applicable from financial year 2014-15)
  • National Fund for Control of Drug Abuse (applicable from financial year 2015-16)

b. Donations with 50% deduction without any qualifying limit

  • Jawaharlal Nehru Memorial Fund*
  • Prime Minister’s Drought Relief Fund
  • Indira Gandhi Memorial Trust*
  • The Rajiv Gandhi Foundation*

Note: * Deductions won’t be available for the donations made on or after 1st April 2024.

c. Donations to the following are eligible for 100% deduction subject to 10% of adjusted gross total income

  • Government or any approved local authority, institution or association to be utilized for the purpose of promoting family planning
  • Donation by a Company to the Indian Olympic Association or to any other notified association or institution established in India for the development of infrastructure for sports and games in India or the sponsorship of sports and games in India

d. Donations to the following are eligible for 50% deduction subject to 10% of adjusted gross total income

  • Any other fund or any institution which satisfies conditions mentioned in Section 80G(5)
  • Government or any local authority to be utilised for any charitable purpose other than the purpose of promoting family planning
  • Any authority constituted in India for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, towns, villages or both
  • Any corporation referred in Section 10(26BB) for promoting the interest of minority community
  • For repairs or renovation of any notified temple, mosque, gurudwara, church or other places.

Section 80GGB – Company Donation to Political Parties

Section 80GGB deduction is allowed to an Indian company for the amount contributed by it to any political party or an electoral trust. A deduction is allowed for donations done by any mode of payment other than cash.

Section 80GGC – Deduction on Donations By a Person to Political Parties

  • What is Section 80GGC Deduction? 80GGC provides deduction for any amount donated to a political party or an electoral trust. You can avail this deduction only if you pay by any mode other than cash. 
  • Who can claim deduction under section 80GGC? Only an individual taxpayer can claim deduction under section 80GGC. It is not available for companies, local authorities and an artificial juridical person wholly or partly funded by the government. They may claim the deduction under Section 80GGB.

Section 80RRB – Deduction on Income via Royalty of a Patent

80RRB Deduction for any income by way of royalty for a patent, registered on or after 1 April 2003 under the Patents Act 1970, shall be available for up to Rs.3 lakh or the income received, whichever is less. The taxpayer must be an individual patentee and an Indian resident. The taxpayer must furnish a certificate in the prescribed form duly signed by the prescribed authority.

Section 80QQB – Deduction on Royalty Income of Authors

Authors of India who are earning royalty or copyright income are eligible to claim deduction under section 80QQB of  up to Rs.3 lakh or the income received, whichever is less . There are certain conditions that must be satisfied to be eligible for this tax deduction. Click here to know more

Section 80 Deductions Summary Table

SectionDeduction onAllowed Limit (maximum) FY 2022-23
80CInvestment in PPF  
– Employee’s share of PF contribution  
– NSCs  
– Life Insurance Premium payment  
– Children’s Tuition Fee  
– Principal Repayment of home loan  
– Investment in Sukanya Samridhi Account  
– ELSS  
– Sum paid to purchase deferred annuity  
– Five year deposit scheme  
– Senior Citizens savings scheme  
– Subscription to notified securities/notified deposits scheme  
– Contribution to notified Pension Fund set up by Mutual Fund or UTI.  
– Subscription to Home Loan Account scheme of the National Housing Bank  
– Subscription to deposit scheme of a public sector or company engaged in providing housing finance  
– Contribution to notified annuity Plan of LIC  
– Subscription to equity shares/ debentures of an approved eligible issue  
– Subscription to notified bonds of NABARD
Rs. 1,50,000
80CCCFor amount deposited in annuity plan of LIC or any other insurer for a pension from a fund referred to in Section 10(23AAB)
80CCD(1)Employee’s contribution to NPS account (maximum up to Rs 1,50,000)
80CCD(2)Employer’s contribution to NPS accountMaximum up to 10% of salary
80CCD(1B)Additional contribution to NPSRs. 50,000
80TTA(1)Interest Income from Savings accountMaximum up to 10,000
80TTBExemption of interest from banks, post office, etc. Applicable only to senior citizensMaximum up to 50,000
80GGFor rent paid when HRA is not received from employerLeast of :  
– Rent paid minus 10% of total income  
– Rs. 5000/- per month  
– 25% of total income
80EInterest on education loanInterest paid for a period of 8 years
80EEInterest on home loan for first time home ownersRs 50,000
80DMedical Insurance – Self, spouse, children  
Medical Insurance – Parents more than 60 years old or (from FY 2015-16) uninsured parents more than 80 years old
– Rs. 25,000  
– Rs. 50,000
80DDMedical treatment for handicapped dependent or payment to specified scheme for maintenance of handicapped dependent  
– Disability is 40% or more but less than 80%  
– Disability is 80% or more
– Rs. 75,000  
– Rs. 1,25,000
80DDBMedical Expenditure on Self or Dependent Relative for diseases specified in Rule 11DD  
– For less than 60 years old  
– For more than 60 years old
– Lower of Rs 40,000 or the amount actually paid  
– Lower of Rs 1,00,000 or the amount actually paid
80USelf-suffering from disability :  
– An individual suffering from a physical disability (including blindness) or mental retardation.  
– An individual suffering from severe disability
– Rs. 75,000  
– Rs. 1,25,000
80GGBContribution by companies to political partiesAmount contributed (not allowed if paid in cash)
80GGCContribution by individuals to political partiesAmount contributed (not allowed if paid in cash)
80RRBDeductions on Income by way of Royalty of a PatentLower of Rs 3,00,000 or income received

Other Articles:
Term Insurance Tax Benefits Under Section 80C, 80D and 10D
Income Tax Allowances and Deductions
Income Tax Slabs
Standard Deduction for Salaried Individuals
Section 80G Deductions
Section 80E Income Tax Deduction
Section 80D Deductions
House Rent Allowance
Deductions under Section 80CCD(1B)
Section 80GG Deductions
Section 80DDB Deductions

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Frequently Asked Questions

Can I claim the 80C deductions at the time of filing the return in case I have not submitted proof to my employer?

You need to give evidence of your investments to your employer by the end of the financial year. This helps your employer calculate your taxable income and the amount of tax to deduct from your salary. If you forget to submit the proof of investments to your employer, you can still claim those investments when you file your income tax return. Just make sure the investments were made before the end of the financial year, i.e 31st March 2024

I have made an 80C investment on 30 April 2024. For which year can I claim this investment as a deduction?

You can claim deduction for the investments made in the ITR of that financial year. So, let's say you made an investment on April 30, 2024, you can claim it as a deduction when filing your taxes for the FY 2024-2025.

I have availed a loan from my employer for pursuing higher education. Can I claim the interest paid on such a loan as a deduction under Section 80E?

You can only get a deduction on the interest you paid for an education loan under Section 80E if you borrowed the money from a bank or other financial institution to fund your higher education. If you took a loan from your employer, you won't be able to claim the interest deduction under Section 80E.

Is there any restriction or maximum limit up to which I can claim a deduction under Section 80E?

Law has not prescribed any upper limit for deduction under Section 80E. Hence, the actual interest paid during a year can be claimed as deduction.

Can a company or a firm take benefit of Section 80C?

The provisions of Section 80C apply only to individuals or a Hindu Undivided Family (HUF). Hence, a company or a firm cannot take benefit of Section 80C.

I have been paying life insurance premiums to a private insurance company. Can I claim an 80C deduction for the premium paid?

You can get a deduction under Section 80C when you pay life insurance premiums to any insurance company approved by the Insurance Regulatory and Development Authority of India, whether they are public or private. So, the premiums you pay for insurance can also help you claim an 80C deduction.

In which year can I claim a deduction of the stamp duty paid for the purchase of a house property?

You can go ahead claiming the stamp duty for the purchase of a house in the year in which the payment is made towards stamp duty under Section 80C.

Can a company claim a deduction for donations made under Section 80G?

Any taxpayer making donations towards specified institutions, funds, etc. will be eligible to claim a deduction under Section 80G.

I am paying medical insurance premiums for a medical policy taken in my name, my wife and my children's. I am also paying the premium on a medical policy taken in the name of my parents who are above 60 years. Can I claim a deduction for both premiums paid?

The premium you have paid on the policy taken for yourself, your spouse and your children is eligible for a deduction under Section 80D up to a maximum of Rs 25,000. In addition to this, you will also be eligible to claim a deduction of premium paid on the policy taken for your senior citizen parents up to a maximum of Rs 50,000. Hence, you can claim both premiums paid as deduction under Section 80D.

Is my FD interest exempt under Section 80TTB?

If you are a resident senior citizen above 60 years of age, then your interest income from a Fixed Deposit is allowed as deduction under Section 80TTB.

What do you mean by 80C deduction under chapter VI A?

The income tax department allows taxpayers to claim deductions, i.e. reducing the taxable income if taxpayer makes certain investments or eligible expenditures allowed under Chapter VI A. 80C allows a deduction for the investment made in PPF, EPF, LIC premium, Equity linked saving scheme, principal amount payment towards home loan, stamp duty and registration charges for the purchase of property, Sukanya Samriddhi Yojana (SSY), National saving certificate (NSC), Senior citizen savings scheme (SCSS), ULIP, tax saving FD for 5 years, Infrastructure bonds etc.

Can you claim HRA under section 80?

Yes, if you do not receive HRA as a part of a salary component, the Rent paid can be claimed as deduction under section 80GG. However the maximum amount of deduction allowed is Rs 60,000 per annum.

What is 80GG in income tax? What is rent paid under 80GG?

80GG allows you to claim deduction for rent paid even if your salary does not include HRA component or by self employed individuals having income other than salary. The condition is that you should not own any residential accommodation in the place of residence to claim deduction under 80GG.

What is section 80CCD?

80CCD allows a deduction for contributions to national pension schemes as notified by the central government. The deduction is allowed for contributions made by an employee, employer or voluntary self contribution. Overall limit of deduction allowed in section 80C is Rs 1.5 lakh plus an additional deduction of Rs 50,000 u/s 80CCD(1B) on contribution made to NPS or Atal pension yojana.

What is section 80CCD(1)?

Section 80CCD (1) is a deduction for employees as well as self-employed for making contributions to the National Pension scheme. An employee can claim deduction under 80CCD(1) at a maximum of 10% of basic salary plus dearness allowance. For self employed, the limit for deduction is 20% of their income subject to Rs 1.5 lakh maximum limit of section 80C.

What is section 80CCD(2)?

Section 80CCD deals with tax deductions available to employers with respect to contributions made to the pension scheme for its employees. i.e. if your employer contributes to its employees pension account, deduction, maximum upto 10% of total income of the employee can be availed.

What is section 80TTB?

Section 80TTB provides deduction up to Rs 50,000 on interest income earned on fixed deposit or savings account specifically to Senior citizens.

Is interest on REC bonds exempt under 80TTB?

Interest on REC bonds is not exempt under section 80TTB.

What is rebate u/s 87A?

A rebate under section 87A is one of the income tax provisions that help low income earning taxpayers reduce their income tax liability. Taxpayers earning an income below a certain limit have the benefit of paying ally lower taxes. A Taxpayer can claim the benefit of rebate under section 87A for FY 2022-23 and 2023-24 only if the following conditions are satisfied:

  • You are a resident individual
  • Your total income after reducing the deductions under chapter VI-A (Section 80C, 80D and so on) does not exceed Rs 5 lakh in an FY.

The tax rebate is limited to Rs 12,500. This means, if your total tax payable is less than Rs 12,500, then you will not have to pay any tax. However, if you opt for the new regime from FY 2023-24, the rebate threshold has been increased to Rs 7 lakh.
Do note that the rebate will be applied to the total tax before adding the health and education cess of 4%.

Who is eligible for rebate u/s 87A?

A Taxpayer can claim the benefit of rebate under section 87A for FY 2022-23 and 2023-24 only if the following conditions are satisfied:

  • You are a resident individual which means HUF and firms cannot claim this rebate.
  • Your total income after reducing the deductions under chapter VI-A (Section 80C, 80D and so on) does not exceed Rs 5 lakh in an FY
  • However, if you opt for the new regime from FY 2023-24, the rebate threshold has been increased to Rs 7 lakh.
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Is E-Aadhaar equally valid as a physical copy of aadhaar?

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About the Author

Multitasking between pouring myself coffees and poring over the ever-changing tax laws. Here, I've authored 100+ blogs on income tax and simplified complex income tax topics like the intimidating crypto tax rules, old vs new tax regime debate, changes in debt funds taxation, budget analysis and more. Some combinations I like- tax and content, finance & startups, technology & psychology, fitness & neuroscience. Read more


Quick Summary

Various deductions provided under Chapter VI A, including Section 80C, 80CCC, 80CCD, 80TTA, 80GG, 80E, 80EE, 80D, 80DD, 80DDB, 80U, 80G, and more help taxpayers reduce tax liability by investing in specific areas. These deductions cater to diverse financial needs such as savings, investments, insurance premiums, education loans, medical treatment, donations, and more.

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