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CS Professional – Advance Tax Laws and Practice 80C – Tax Deductions

CS Professional – Advance Tax Laws and Practice 80C – Tax Deductions



80C Tax Deductions

The article deals with deduction under Section 80C of the Income Tax Act and explains who is eligible for the deduction, eligible Investments, limit for deduction, who can invest for whom and time period for investment.
What are eligible investments in Section 80C?
Section 80C has allowed a major change in the method of providing the tax benefit.  Section 80C of the Income Tax Act allows certain investments and expenditure to be tax-exempt.  One must plan investments well and spread it out across the various instruments specified under this section to avail maximum tax benefit. Even the section 80CCC on pension scheme contributions was merged with the above Section 80C.


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