Investment & Tax Saving

Section 80C Investments: Complete List for Maximum Rs 1.5 Lakh Deduction

CA Prateek Sharma5 January 202610 min read

Investment and savings concept

โ‚น1,50,000 to Invest โ€” Are You Making the Best Choice?

Every year, millions of Indians rush to invest โ‚น1,50,000 before March 31 โ€” mostly in LIC policies they barely understand. This guide ranks all 80C instruments.

Note: Section 80C deductions only apply in the Old Tax Regime. If you've chosen the New Regime, your investments still grow โ€” just without the tax deduction.

Complete 80C Instruments Ranked

RankInstrumentReturnsLock-inRiskBest For
๐Ÿฅ‡ 1ELSS12โ€“18%3 yearsMediumWealth creation
๐Ÿฅˆ 2PPF7.1%15 yearsZeroSafe savings
๐Ÿฅ‰ 3NPS9โ€“11%Till 60Low-MedRetirement
4Sukanya Samriddhi8.2%Till 21ZeroDaughters
5NSC7.7%5 yearsZeroShort-term
6Tax Saver FD6.5โ€“7.5%5 yearsZeroSenior citizens
โŒ 7LIC Endowment4โ€“5%Policy termZeroNot recommended

The ELSS Advantage โ€” Numbers Don't Lie

FeatureELSSPPFTax Saver FD
Lock-in Period3 years15 years5 years
Returns (10-yr avg)~14%7.1%6.5โ€“7%
Taxation on maturity10% LTCGNilSlab rate

โ‚น1,50,000 invested for 10 years:

  • ELSS at 14%: โ‚น5,56,000
  • PPF at 7.1%: โ‚น2,94,000

ELSS gives โ‚น2.6 lakh more over 10 years โ€” even after 10% LTCG tax.

The NPS Bonus Most People Miss

Section 80CCD(1B) allows an additional โ‚น50,000 deduction for NPS โ€” completely separate from the โ‚น1,50,000 80C limit.

If you're in the 30% tax bracket: โ‚น50,000 ร— 30% + 4% cess = โ‚น15,600 extra savings/year.

Common Mistakes

1. Not counting EPF toward 80C โ€” Your employee EPF contribution counts. If annual EPF is โ‚น72,000, you only need โ‚น78,000 more โ€” not โ‚น1,50,000.

2. Panic-investing in March โ€” Set a SIP in ELSS from April. You get 12 months of returns instead of 0.

3. Treating LIC endowment as investment โ€” Buy term cover separately; invest the rest in ELSS.

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