For AY 2026–27, the combined ceiling under sections 80C, 80CCC and 80CCD(1) is ₹1,50,000 under the old regime.
For AY 2026–27, the combined ceiling under sections 80C, 80CCC and 80CCD(1) is ₹1,50,000 under the old regime. The cap is a deduction from taxable income, not a guaranteed ₹1,50,000 tax saving.
AY 2026–27 relates to FY 2025–26 and uses the Income-tax Act, 1961 section references. The official portal lists life-insurance premium, provident-fund contributions, specified equity-linked investments, tuition fees, National Savings Certificates and eligible housing-loan principal among common section 80C items. Employer NPS under section 80CCD(2) and the additional own-NPS deduction under section 80CCD(1B) are analysed separately.
The excess ₹22,000 is not carried forward. If the taxpayer has also contributed ₹50,000 to eligible NPS, the ₹1.5 lakh combined cap should first allocate section 80CCD(1) appropriately, while a separate qualifying section 80CCD(1B) claim may be available up to ₹50,000.
See the broader Income-tax Act 2025 study guide hub for related rules and calculators on this topic.
For AY 2026–27, the combined ceiling under sections 80C, 80CCC and 80CCD(1) is ₹1,50,000 under the old regime. The cap is a deduction from taxable income, not a guaranteed ₹1,50,000 tax saving.
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