| Tax Saving Contribution / Investment | Section 123 | Old Sec. 80C | ₹1,50,000 |
| Contribution to Pension Scheme | Section 123 | Old Sec. 80CCC | ₹1,50,000 |
| Employee's Contribution to NPS | Section 124 | Old Sec. 80CCD(1) | 10% of Salary / 20% Gross Income |
| Additional NPS Contribution | Section 124 | Old Sec. 80CCD(1B) | ₹50,000 (Exclusive) |
| Employer's Contribution to NPS | Section 124 | Old Sec. 80CCD(2) | 14% (Govt) / 10% (Private) |
| Standard Deduction for Salaried Employees | New Act – Salary Deduction | Old Sec. 16(ia) | Flat ₹50,000 - ₹75,000 |
| Medical Insurance Premium | Section 126 | Old Sec. 80D | ₹25,000 to ₹1,00,000 |
| Maintenance/Medical Treatment of Differently Abled Dependent | Section 127 | Old Sec. 80DD | ₹75,000 or ₹1,25,000 |
| Medical Expenditure on Specified Diseases | Section 128 | Old Sec. 80DDB | ₹40,000 or ₹1,00,000 |
| Interest on Education Loan | Section 129 | Old Sec. 80E | No Upper Limit (Actual Interest) |
| Home Loan Interest Deduction | Section 105 | Old Sec. 24(b) | Up to ₹2,00,000 |
| Home Loan Interest – First Time Home Buyers | Section 130 | Old Sec. 80EE | ₹50,000 (Additional) |
| Home Loan Interest – Affordable Housing | Section 131 | Old Sec. 80EEA | ₹1,50,000 (Additional) |
| Interest on Loan for Electric Vehicle (EV) | Section 132 | Old Sec. 80EEB | Up to ₹1,50,000 |
| Donations to Charitable Institutions & Funds | Section 354 | Old Sec. 80G | 100% or 50% of Donation |
| Deduction for Rent Paid (Without HRA) | Section 134 | Old Sec. 80GG | ₹5,000 / month (Max ₹60,000/yr) |
| Donations for Rural Development / Scientific Research | Section 135 | Old Sec. 80GGA | 100% of Donation |
| Donations to Political Parties | Section 137 | Old Sec. 80GGC | 100% of Amount Paid |
| Royalty Income of Authors | Section 151 | Old Sec. 80QQB | Up to ₹3,000,000 |
| Royalty Income from Patents | Section 152 | Old Sec. 80RRB | Up to ₹3,00,000 |
| Interest Income from Savings Accounts | Section 153 | Old Sec. 80TTA | Up to ₹10,000 |
| Interest Income for Senior Citizens | Section 153 | Old Sec. 80TTB | Up to ₹50,000 |
| Deduction for Differently Abled Individuals | Section 154 | Old Sec. 80U | ₹75,000 or ₹1,25,000 |
