Section 80C

FY 2025–26 में tax planning पहले से भी ज्यादा महत्वपूर्ण हो गई है क्योंकि नई tax slabs, बेहतर rebate limits और standard deduction में बदलाव आए हैं। इस guide में बताया गया है कि आप कैसे Legally Save Taxes करते हुए अपनी tax liability को कम कर सकते हैं। Related Articles: Key Takeaways Old vs New Tax Regime FY 2025-26 New Tax Regime (Default) – संशोधित Slabs Income Slab (₹) Tax Rate Key Benefits Up to 4 lakh 0% Zero tax 4-8 lakh 5% Lower rates 8-12 lakh 10% Progressive 12-16 lakh 15% Better slabs 16-20 lakh 20% Revised 20-24 lakh 25% New slab Above 24 lakh 30% Top rate New Regime Benefits: Limitations: Old Tax Regime (Optional) Income Slab (₹) Tax Rate Available Deductions Up to 2.5 lakh 0% All deductions 2.5-5 lakh 5% 80C, 80D, HRA 5-10 lakh 20% Maximum benefits Above 10 lakh 30% Full deductions Old Regime Benefits: Major Tax Saving Options Under Old Regime 1. Section 80C (Up to ₹1.5 Lakh) – Limit Unchanged Investment Option Returns Lock-in Period Risk Level ELSS Mutual Funds 12-15% 3 years High PPF 7.1% 15 years Nil Life Insurance Premium Variable Till maturity Low 5-Year Tax Saver FD 6-7.5% 5 years Nil Home Loan Principal Saves EMI Till loan ends Property NSC 6.8% 5 years Nil Budget 2025 Update: Section 80C limit ₹1.5 लाख पर ही बनी रही, कोई increase नहीं हुआ 2. Section 80D – Health Insurance (Up to ₹1 Lakh) Deduction Limits FY 2025-26: Category Below 60 Years Above 60 Years (Senior) Self + Family ₹25,000 ₹50,000 Parents ₹25,000 ₹50,000 Maximum Total ₹50,000 ₹1,00,000 Preventive Health Checkup ₹5,000 ₹5,000 3. HRA Exemption (केवल Old Regime में) Calculation Formula:निम्न में से minimum: Example:Basic Salary: ₹8,00,000, HRA: ₹3,00,000, Rent: ₹2,50,000 (Delhi) 4. Home Loan Interest Deduction (Section 24) Self-Occupied Property: Let-Out Property: Additional Tax Saving Options Section 80CCD – NPS Contributions Section 80TTA/80TTB Section 80G – Charitable Donations Smart Legally Save Taxes Planning Strategies for FY 2025-26 Income Up to ₹12 Lakh Recommendation: New Tax Regime Income ₹12-20 Lakh Decision Matrix: Total Deductions Better Regime Tax Saving Strategy Below ₹1.75 lakh New Regime Simple filing ₹1.75-4.5 lakh Compare Both Calculate & decide Above ₹4.5 lakh Old Regime Maximize deductions Income Above ₹24 Lakh Recommendation: Usually Old Regime Year-End Tax Planning Checklist By December 31, 2025 By March 31, 2026 Updated Comparison: Which Regime to Choose? Example Calculation (₹15 Lakh Income) New Regime: Old Regime (High Deductions): Result: Old regime बेहter if you have substantial deductions Common Mistakes to Avoid in FY 2025-26 Investment Timing Regime Selection Documentation Over-Investment FAQs Q1: FY 2025-26 में कौन सी tax regime default है?New tax regime default है। Old regime choose करने के लिए actively opt-out करना होगा। Q2: Section 80C limit FY 2025-26 में कितनी है?₹1.5 लाख ही है, Budget 2025 में कोई बढ़ोतरी नहीं हुई। Q3: क्या हर साल tax regime change कर सकते हैं?हाँ, salaried individuals हर साल ITR filing के time change कर सकते हैं। Q4: New regime में HRA benefit मिलता है?नहीं, HRA exemption केवल old regime में available है। Q5: ₹12 लाख income पर new regime में tax कितना है?Enhanced rebate के कारण effectively zero tax (special rates वाली income को छोड़कर)। FY 2025–26 में smart tax planning के लिए अपनी income level, available deductions और financial goals को consider करके सही tax regime choose करें। Professional tax advisor से consultation लेना complex cases में beneficial हो सकता है। PM Awas Yojana Deadline 2025: जानें अंतिम तिथि