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IT Return of   Individual AY 2022-2023

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More deductions Under Section 80

Section 80D: Deductions for Medical Insurance

Deductions for Medical Insurance or Preventive Health Check-Up fees or Medical Expenditure incurred by you.

For Self and Family For Parents



Medical insurance premium paid by you for Self, Spouse, Dependent Children and Parents.


Health check-up expenses paid by you for Self, Spouse, Dependent Children and Parents.


This expenditure can be claimed only for senior citizens who don't have medical insurance policy.
Section 80E - Education Loan on higher studies (Graduate or PostGraduate)

You can claim tax deduction on the interest paid on an education loan for higher studies


Interest paid by you on loan taken out by you. Loan can be for yourself or your spouse or your children

Section 80CCC - Contribution to Pension Plan / Annuity Fund



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Section 80CCD (1) and (1B) - Employee Contribution to New Pension Scheme (NPS).

Employee's contribution to the New Pension System (NPS).

Please enter your contribution to NPS for Section 80CCD(1B).



Please enter your contribution to NPS for Section 80CCD(1).



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Section 80CCD(2) - Employer Contribution in NPS



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The following deductions are applicable less often.

Section 80GG - Deduction for House Rent. Self-employed or Salary with no HRA.

Not a commonly applicable deduction. Please be careful while claiming. If you receive HRA benefit, then you cannot claim this deduction. If you are looking to claim HRA, then refer to the HRA exemption in the Salary section in INCOME SOURCES.

Eligibility: Your spouse or minor child should not own House Property in same town where paying rent. Self occupied house property Interest deduction should not have been availed.






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Section 80DDB: Deductions for treatment of specified diseases and ailments

This deduction is for certain specified diseases. (It is not a commonly applicable deduction). Please be careful while claiming this deduction.





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Section 80EE - Interest on Home Loan

Eligibility: Deduction under section 80EE is available on interest on loan taken from a financial institution on your first house purchased. This loan should be sanctioned between April 1st, 2016 to March 31st 2017. The value of the house can be upto Rs. 50 Lakhs and the total home loan can be upto Rs. 35 Lakhs. Deduction can be claimed upto Rs. 50,000



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Section 80EEA - Interest on Home Loan

Eligibility: Deduction under section 80EEA is available on interest on loan taken from a financial institution on your first house purchased. This loan should be sanctioned between between April 1st, 2019 to March 31st 2022. The value of the house can be upto Rs. 45 Lakhs. Deduction can be claimed upto Rs. 1.5 lakhs



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Section 80EEB - Interest on Electric Vehicle Loan

Eligibility: Deduction under section 80EEB is available on interest on loan taken from a financial institution for purchase of an electric vehicle. This loan should be sanctioned between between April 1st, 2019 to March 31st 2023. Deduction can be claimed upto Rs. 1.5 lakhs



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Section 80QQB - Royalty Received on books

Deduction for Author of literary/scientific/artistic book. Royalty/copyright-fees/lump-sum consideration are eligible for deduction.



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Section 80RRB - Income on Patents/Inventions

Deduction for Patentee - Royalty/transfer-of-rights/lump-sum consideration are eligible for deduction.



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Section 80GGC - Contribution To Political Party



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Section 80JJA



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Section 80GGA : Donations for Scientific Research or Rural Development The government requires itemized details of donations for Section 80GGA.