Deductions and exemptions · Tax Year 2025-26
Proofs you need for each deduction
When you claim a deduction in the old regime, the return asks for specific details and you should keep matching documents. This guide lists, section by section, the details the ITR asks for and the papers worth keeping.
On this page
Most deductions need two things: the details the return asks for and the document behind them. You do not upload the documents with the return, but you must be able to produce them if the department asks. The return rejects a claim whose supporting details are missing or do not add up to the amount claimed.
This applies in the old regime. The new regime allows none of these sections except the employer's NPS contribution under 80CCD(2). The Income-tax Act, 2025 renumbers sections, so the section numbers below are the 1961 Act numbers people know. Under the 2025 Act: 80C, 80CCC and 80CCD(1) become items of Schedule XV under section 123; 80CCD(1B) and 80CCD(2) are in section 124; 80D is section 126; 80DD section 127; 80DDB section 128; 80E section 129; 80EE section 130; 80EEA section 131; 80EEB section 132; 80G section 133; 80GG section 134; 80GGC section 137; 80TTA and 80TTB section 153; and 80U section 154.
Section-by-section checklist
Deduction | Details the return asks for | Documents to keep |
|---|---|---|
80C | Policy, account or receipt number for each payment; total must equal the claim | Premium receipts, PPF passbook, ELSS statement, fee receipts, loan principal certificate |
80CCC | Pension fund PRAN or policy number for each payment | Fund statement or premium receipt |
80CCD(1) and 80CCD(1B) | Your 12-digit NPS PRAN | NPS contribution statement |
80D, self and family | Insurer, policy number and premium for each policy | Premium receipt, policy copy; for a health check-up, the bill |
80D, parents | Same, per policy | Same; proof of the parent's age if you claim the senior citizen limit |
80E | Lender type and name, account number, sanction date, loan amount, outstanding amount, interest paid | Bank interest certificate, sanction letter |
80EE, 80EEA | Same loan details; for 80EEA the stamp-duty value of the house | Interest certificate, sale deed, stamp-duty proof |
80EEB | Same loan details, plus the vehicle registration number | Interest certificate, vehicle registration |
80G | Donee name, address, PIN, PAN; mode of payment; for non-cash, bank reference and IFSC | Donation receipt with the trust's registration number |
80GG | Acknowledgement of Form 10BA | Rent receipts, the Form 10BA acknowledgement |
80GGC | Date, party name and PAN, amount, bank reference and IFSC | Receipt from the party |
80DD, 80U | Type of disability; Form 10-IA acknowledgement or UDID; for 80DD the dependant's relation and PAN | Disability certificate |
80DDB | The specified disease | Doctor's certificate and bills |
The caps, for reference
Deduction | Cap (tax year 2025-26) |
|---|---|
80C, 80CCC and 80CCD(1) together | ₹1,50,000 |
80CCD(1B) | ₹50,000 |
80D | ₹25,000 for self and family (₹50,000 if a senior citizen is covered), the same for parents, ₹1,00,000 in total; preventive health check-up ₹5,000 within the limit |
80E | No cap |
80EE, 80EEA, 80EEB | ₹50,000, ₹1,50,000, ₹1,50,000 |
80GG | Lower of ₹60,000 a year and 25% of total income |
80TTA, 80TTB | ₹10,000, ₹50,000 (senior citizens) |
Rules that trip people up
- One donee PAN per row. In section 80G each donee appears once, except for the shared PAN of the PM CARES and relief funds, which may repeat.
- Cash donations. In TaxCare's rules cash donations above ₹2,000 are not deductible under 80G and 80GGA.
- One payment mode per donation row. A row is either cash or another mode, not both.
- Dates in the year. A contribution to a political party under 80GGC must fall within the tax year.
- Totals must match. The sum of policy premiums, loan interest or payment rows must equal the amount you claim.
- 80EE and 80EEA are not claimed together.
Documents for exemptions and other claims
Beyond deductions, keep:
- House rent allowance: rent receipts and, when the rent for the year is more than ₹1,00,000, the landlord's PAN, which your employer asks for.
- Home loan interest: the lender's interest certificate. See self-occupied vs let-out property.
- Capital gains: purchase and sale contracts and broker statements. See how to report capital gains in your ITR.
- Form 16 or the payslips, and Form 26AS or Form 168 for TDS.
A simple habit
Save every proof into one folder per tax year (1 April to 31 March) as soon as you get it. Name files by section, such as "80C-LIC-premium.pdf". In July, when you file, nothing is missing.
How TaxCare helps
When you choose the old regime, TaxCare shows which of these details are still missing for each claim and does not treat a claim as finished until the details add up. It compares both regimes so you can see whether the old regime is worth the paperwork. The documents themselves stay with you. A Tax Expert can review a large or unusual claim. See also Section 80C and Section 80E.
This guide gives general information and is not professional tax advice.
Questions on this topic
Do I upload deduction proofs with my ITR?
Not as files. The return asks for details such as policy numbers, loan account numbers and donee PANs. Keep the proofs with you in case the department asks for them.
Do I need proofs in the new regime?
The new regime allows almost none of these deductions, so most of this list does not apply. The employer's NPS contribution under 80CCD(2) and the standard deduction remain.
How long should I keep the documents?
Under the Income-tax Act, 2025 a notice to reopen a year generally cannot be issued once four years and three months have passed from the end of that tax year, or six years and three months where the income said to have escaped tax is ₹50 lakh or more. Keep the proofs at least that long.
What if I lost a receipt?
Ask the issuer for a duplicate: the bank, insurer, fund house, school or charity can usually reissue one.
Ready to file your ITR?
TaxCare fetches your AIS and TDS from the Income Tax portal, checks every figure and files the return that saves you the most. 25% off your first filing.