Скачать или смотреть How to Save Tax ? Deduction u/s 80C

80C deduction are the most popular Income Tax Deductions. The 80C deduction limit for AY 2018-19 is ₹ 1,50,000. The various options of investments and payments that qualify for deduction under this section are:

Life Insurance Premium (LIP)
Deduction is allowed in respect of life insurance premium that you pay on your LIC policy but policy must be in the name of:

In case of an individual:
Individual, spouse or any child of such individual.
In case of HUF:
Any member of HUF.
Do note that before making the payment towards the premium, first check with agent or read the policy description whether it is eligible for deduction for income tax purpose.

Public Provident Fund (PPF)
Deduction is allowed in respect of Contribution made by you towards your PPF. The limit for minimum deposit in PPF A/C is Rs. 500 and limit for maximum deposit is Rs 1,50,000 during a year. PPF can be in the name of:

In case of an individual:
Individual, spouse or any child of such individual.
In case of HUF:
Any member of HUF.
The best part about PPF is that the interest you receive on your PPF account and receipts on maturity or withdrawals is fully tax free. The PPF account matures after 15 years but part of the money can be withdrawn after 5 years.

Unit Linked Insurance Plan (ULIP)
Deduction is allowed in respect of Contribution made by you towards your ULIP. You can make investments in the name of:

In case of an individual:
Individual, spouse or any child of such individual.
In case of HUF:
Any member of HUF.
Children's Tuition Fees
You can claim deduction for the payment of tuition fees of your children to any university, college, school or other educational institution situated within India for the purpose of education. However, deduction would not be allowed for payment towards any development fees or donation or payment of similar nature. This deduction is allowed for maximum two children.

Sukanya Samriddhi Scheme
In lines with the Beti Bachao, Beti Padhao campaign, this scheme was launched on 22nd January, 2015 by Prime Minister Narendra Modi. You claim deduction under this scheme for any sum deposited by you in the Sukanya Samriddhi Account of your girl child or any girl child for whom you’re her legal guardian. The minimum limit of deposit under this account is Rs 1000 annually and maximum Rs 1,50,000. Interest earned and money withdrawals from this account are tax free.

Mutual Funds (Equity Linked Saving Scheme)
You can claim deduction in respect of subscription to units of UTI or mutual funds specified u/s 10(23D) of Income Tax India, 1961.

Provident Fund
If you're an employee, then you can claim deduction in respect of contribution towards your Statutory Provident Fund or Recognized Provident Fund Account.

Bank FDR’s (Known as 5 Year Tax Saving FDR’s)
Almost everyone invests in Bank FDR’s but did you know that you can claim deduction for it too. Investment must be made in term deposit for a fixed period of 5 years or more with scheduled banks to avail the deduction.

Post Office Tax Saving FDR’s (Post Office Time Deposit Scheme)
Similar to Bank FDR’s, 5 year FDRs of Post Offices are also eligible for deduction under section 80C.

National Saving Certificate (NSC)
Subscribe to NSC and you’ll be eligible for deduction for the amount you contribute. These can be purchased from Post Office.

Deferred Annuity Plan
You can claim deduction in respect of payment made by you under Deferred Annuity Plan. This annuity may be in your name, your spouse's name or in the name of any of your child. But to claim deduction under this annuity plan, there should be no provision of receiving cash in lieu of annuity.

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