Tips · FY 2025-26

How to Save Income Tax in FY 2025-26

The deductions that genuinely lower your bill — 80C, 80D, NPS, home loan interest and HRA — and how to know when they're worth claiming.

Saving tax is really about the old regime

The new regime deliberately strips out deductions in exchange for lower rates, so most tax-saving moves only matter if you've chosen — or are considering — the old regime. If that's you, these are the levers that genuinely shift your bill.

Section 80C — the workhorse (up to ₹1.5 lakh)

This single section covers a surprising amount: your EPF contribution, PPF, ELSS mutual funds, life insurance premiums, five-year tax-saving fixed deposits, principal repayment on a home loan, and your children's tuition fees. Most salaried people already fill part of it through EPF without noticing. The trick is topping it up to the full ₹1.5 lakh with something that also suits your goals — ELSS for growth, PPF for safety.

Section 80D — health insurance

Premiums for a health policy covering you and your family are deductible up to ₹25,000, and you can claim a further amount for insuring your parents — more if they're senior citizens. It's one of the few deductions that's genuinely worth having for its own sake, tax aside.

The extra NPS window — Section 80CCD(1B)

Over and above 80C, you can put up to ₹50,000 into the National Pension System and claim it separately. For someone already maxing out 80C, this is the cleanest way to shave off another chunk of taxable income while building a retirement corpus.

Home loan interest — Section 24(b)

Interest on a home loan for a property you live in is deductible up to ₹2 lakh a year. For anyone in the early years of a loan, when interest dominates the EMI, this is often the biggest single deduction on the sheet — and frequently the reason the old regime still wins for them.

Put it to the test

Add these deductions in the "Deductions" section of the calculator and watch the old-regime figure drop. If it falls below the new-regime number, you've found your answer.

HRA — if you pay rent

House Rent Allowance can be partly or fully exempt depending on your salary, the rent you pay, and your city. If you're a salaried tenant, this is one of the largest exemptions available under the old regime and shouldn't be left on the table.

The one deduction that survives in the new regime

There's a single meaningful exception worth knowing. Under Section 80CCD(2), your employer's contribution to your NPS account is deductible even in the new regime — up to 14% of your basic salary for a government employer and 14% for private employers too under the latest rules. If your company offers NPS as part of your salary structure, it's the rare tax break you keep no matter which regime you pick.

A quick word on timing

Tax-saving investments count for the year in which you make them, so the window closes on 31 March. Leaving everything to February and March is a common trap — you end up buying whatever's quick rather than what's right. Spread your 80C and NPS contributions across the year and you'll invest better and sleep easier at filing time.

A word of caution

Every rupee of deduction only helps if you actually spend or invest it. Don't lock money into a product you don't want purely to save tax — the tax saved is always smaller than the money committed. Choose investments you'd be happy holding anyway, then let the deduction be the bonus. And once you've added them up, compare the two regimes before you commit.

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Frequently asked questions

Can I save tax under the new regime?

Very little. The new regime removes most deductions. The main exception is Section 80CCD(2), the employer's NPS contribution, which stays deductible. For real tax-saving through 80C, 80D, HRA and home loan interest, you need the old regime.

What is the maximum deduction under Section 80C?

1,50,000 per financial year, covering EPF, PPF, ELSS, life insurance, five-year tax-saving FDs, home loan principal and children's tuition fees combined.

Is NPS under 80CCD(1B) over and above 80C?

Yes. The 50,000 NPS deduction under 80CCD(1B) is separate from and in addition to the 1.5 lakh limit under 80C, so together they can lower taxable income by up to 2 lakh under the old regime.