Income-tax returns: Section 80C, 80D and 80E — Deductions specified under Chapter VIA of the Income Tax Act, explained

The Income-Tax Department has notified all ITR forms for the assessment year 2026-27, i.e., the financial year 2025-26. Further, the tax department has also enabled Excel Utility for online forms ITR-1 (Sahaj), ITR-2 and ITR-4 (Sugam) forms on its e-filing portal for AY27 / FY26.

For the current tax year, the deadline for individual taxpayers filing ITR is 31 July 2026. Further, for those using ITR forms 3 and 4, the deadline is 31 August 2026. Taxpayers who miss the July deadline can still file a delayed return by 31 December.

Here's when taxpayers can claim deductions under Sections 80C, 80CCC, 80CCD (1), 80CDD (1B), 80D, 80DD, 80DDB, 80E, 80EE, and 80EEA of the I-T Act, as applicable under the old tax regime.

Sections 80C, 80CCC, 80CCD (1), 80CCD(1B)

• Deductions towards payments made to 80C include Life Insurance Premium, Provident Fund, Subscription to certain equity shares, Tuition Fees, National Savings Certificate (NSC), Housing Loan Principal, and other various items.

• Combined deduction limit of ₹1,50,000
• Details to be filled in ITR for each eligible payment: Policy number or document identification number, and amount eligible for deduction u/s 80C.
• Taxpayers claiming deduction u/s 80C must provide the amount eligible for deduction, policy number or document identification number.
• Deduction towards payments made under 80CCC includes annuity plans from LIC or another insurer under a pension scheme.
• Deduction towards payments made to 80CCD (1) includes the pension scheme of the central government.
• Taxpayers claiming deduction u/s 80CCD(1) must provide details of the amount of contribution and the taxpayer's PRAN.
• Section 80CCD(1B) includes a deduction towards payments made to the Pension Scheme of the Central Government, excluding deductions claimed under 80CCD (1)
• Deduction limit of ₹50,000.
• Taxpayers claiming deduction u/s 80CCD(1B) must provide details of the amount of contribution and the taxpayer's PRAN.

Sections 80D, 80DD, 80DDB

• Section 80D includes a deduction towards payments made to health insurance premiums and preventive health checkups, as follows:
• For Self / Spouse or Dependent Children: ₹25,000 ( ₹50,000 if any person is a Senior Citizen); ₹5,000 for preventive health checkup, included in the above limit.
• For Parents: ₹25,000 ( ₹50,000 if any person is a Senior Citizen); ₹5,000 for a preventive health checkup, included in the above limit.
• In case of deduction towards medical expenditure incurred on a senior citizen, if no premium is paid on health insurance coverage, as follows:
• For Self/ Spouse or Dependent Children: Deduction limit of ₹50,000
• For Parents: Deduction limit of ₹50,000

• Taxpayers claiming deduction u/s 80 D must provide details, including the name of the insurer (insurance company), policy number, and health insurance amount.
• Section 80DD includes a deduction for payments made towards the maintenance or medical treatment of a disabled dependent, or for any amount paid or deposited under a relevant approved scheme.
• Flat deduction of ₹ 75,000 available for a person with disability, irrespective of the expense incurred.
• The deduction is ₹ 1,25,000 if the person has severe disability (80% or more).
• For claiming deduction u/s 80DD, details need to be provided as follows: Nature of disability, type of disability, amount of deduction, type of dependent, PAN of the dependent, Aadhaar of the dependent, acknowledgement no. of form 10 IA filed in case of autism, cerebral palsy, or multiple disabilities; UDID number (if available).

• Section 80DDB provides a deduction for payments made towards the medical treatment of the self or a dependent for specified diseases.
• Deduction limit of ₹40,000 ( ₹1,00,000 if senior citizen)

Sections 80E, 80EE, 80EEA

• Section 80E provides a deduction for interest payments on a loan taken for higher education of the self or a relative, up to the total amount paid on the loan.
• You will need to provide the following details in ITR: Loan taken from bank/institution, name of the institution/bank from which the loan is taken, loan account number of the bank/institution, date of sanction of loan, total amount of loans, loan outstanding as on last date of financial year, interest u/s 80E.
• Section 80EE provides a deduction for interest payments on a loan taken for the acquisition of a residential house property, where the loan is sanctioned between 1 April 2016 and 31 March 2017.
• Deduction limit of ₹ 50,000 on the interest paid on the loan taken.
• You will need to provide the following details in ITR: Loan taken from bank/institution, name of the institution/bank from which the loan is taken, loan account number of the bank/institution, date of sanction of loan, total amount of loans, loan outstanding as on last date of financial year, interest u/s 80E.

• Section 80EEA provides a deduction available only to individuals for interest payments on a loan taken for the first time to acquire a residential house property, where the loan is sanctioned between 1 April 2019 and 31 March 2022.
• Deduction should not have been claimed u/s 80EE.
• Deduction limit of ₹ 1,50,000 on the interest paid on the loan taken.
• You will need to provide the following details in ITR: Stamp value of residential house property, loan taken from bank/institution, name of the institution/bank from which the loan is taken, loan account number of the bank/institution, date of sanction of loan, total amount of loans, loan outstanding as on last date of financial year, interest u/s 80E.
• Please note that the deduction u/s 80EEA can be claimed only if the limit in Section 24(b) is exhausted. Also, either 80EE or 80EEA can be claimed by taxpayers based on the loan sanction date and other eligible conditions.

Disclaimer: This story is for educational purposes only. The views and recommendations made above are those of individual analysts or broking companies, and not of Mint. We advise investors to check with certified experts before making any investment decisions.