Provident Fund and Pension Schemes

• Contributions to Employee Provident Fund (EPF) by salaried employees.
  
• Investments in Public Provident Fund (PPF) with a lock-in of 15 years.
  
• Subscription to National Pension System (NPS) under Section 80CCD(1), subject to combined limit.
  
• Payments towards Voluntary Provident Fund (VPF), an extension of EPF.
  
• Investment in Senior Citizen Savings Scheme (SCSS) for individuals above 60 years.
  

Insurance and Annuity Products

• Premiums paid on life insurance policies for self, spouse, or children.
  
• Contribution to Unit Linked Insurance Plans (ULIPs) from approved insurers.
  
• Premiums for pension plans qualifying under Section 80CCC.
  
• Premiums must not exceed 10% of the sum assured to be fully eligible.
  
• Policies must be in force for at least two years to retain benefits.
  

Fixed Income and Savings Instruments

• Investment in 5-year tax-saving fixed deposits with banks or post office.
  
• Purchase of National Savings Certificate (NSC) with 5-year maturity.
  
• Deposit in Post Office Time Deposit (5-year) account qualifies under 80C.
  
• Contribution to Sukanya Samriddhi Yojana (SSY) for a girl child.
  
• Investment in infrastructure bonds issued by notified institutions (if specified).
  

Home Loan and Property-Related Payments

• Principal repayment of home loan taken from approved banks or housing finance companies.
  
• Stamp duty and registration charges for purchase of residential property.
  
• Deduction is allowed in the year these expenses are actually incurred.
  
• Housing property should not be sold within five years to retain benefit.
  
• Only residential property qualifies, not commercial or rental property.
  

Tuition Fees and Educational Expenses

• Tuition fees paid for full-time education of up to two children.
  
• Applicable for schools, colleges, and universities located in India.
  
• Other education-related expenses like transport or donations are not allowed.
  
• Must be paid by the individual and not reimbursed by employer or others.
  
• Deduction is based on actual payment during the financial year.