| SECTION | NATURE OF DEDUCTION | AVAILABLE FOR | LIMIT |
| 80D | Medical Insurance Premium | Self, spouse, dependent, children, parents | Rs. 25,000 (Rs. 50,000 for senior citizens) Additional Rs. 25,000 for parents (Rs. 50,000 if parents are senior citizens) Rs. 5,000 for preventive health check-up |
| 80DD | Medical treatment of handicapped dependent | Spouse, children, parents, brother/sister | Rs. 75,000 for disability Rs. 1,25,000 for severe disability |
| 80DDB | Medical treatment | Self, spouse, children, parents, brother/sister | Rs. 40,000 Rs. 1,00,000 for senior citizens |
| 80U | Permanent Physical Disability | Individual | Rs. 75,000 for disability Rs. 1,25,000 for severe disability |
| 80E | Interest on loan taken for higher education | Self, spouse, Children | No threshold limit. Can be availed for upto 8 years |
| 80EE | Interest on home loan for first time home owners | Self | Rs. 50,000 |
| 80GG | Rent paid when HRA is not received from an employer | Self | Least of rent paid minus 10% of total income Rs. 5,000 per month 25% of total income |
