Neha Iyer 
Section 80E lets individuals deduct the full interest paid on an education loan \u2014 with no upper limit \u2014 for up to 8 years under the old tax regime. Rules, new Section 129 mapping, documents, and a worked example.
Section 80GG lets individuals who pay rent but get no HRA deduct up to ₹60,000 a year. Eligibility, the ₹5,000/month formula, Form 10BA filing steps, and the new Section 134 mapping — explained simply.
Section 80G lets you deduct charitable donations: 100% for PM CARES-type national funds, 50% for most NGOs capped at 10% of adjusted income. Old regime only, 2000 cash limit, Form 10BE mandatory.
PPF gives full EEE tax benefits in 2026: Rs 1.5 lakh 80C (Section 123) deduction, 7.1% tax-free interest and tax-free maturity. Rules, loan, withdrawal and comparison with FD.
NPS gives up to ₹2 lakh deduction in the old regime — ₹1.5 lakh within the 80C ceiling plus an extra ₹50,000 under 80CCD(1B). Employer contributions add more. Here’s how 80CCD works in 2026.
ELSS (Equity Linked Savings Scheme) invests at least 80% in shares, gives up to ₹1.5 lakh deduction under Section 123 (old 80C) in the old regime, and locks each instalment for 3 years. This guide covers SIP vs lump sum, ELSS vs PPF vs NPS, and tax on returns.
80D (now Section 126 under the Income-tax Act, 2025) lets you deduct health insurance premiums up to Rs 25,000 + Rs 25,000 – Rs 50,000 per bucket for senior citizens. Limits, conditions and a worked example for FY 2026-27.
ELSS vs PPF vs NPS: compare returns, lock-in, tax benefits under 80C (now Section 123). Which investment saves the most tax in 2026?