Wealth & SIPPublished: 2026-09-01•6 min read
Section 80C Deductions List (FY 2026-27): ELSS, EPF, PPF & Limits
Comprehensive guide to the ₹1.5 Lakh Section 80C ceiling. Compare returns, lock-in periods, and taxability across all eligible instruments.
By Tax & Financial Research Team•Verified for FY 2026-27
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Eligible Section 80C Investment Options
Section 80C allows salaried individuals to deduct up to **₹1,50,000** from gross taxable income under the Old Tax Regime.
| Instrument | Lock-in Period | Expected Returns | Risk Level |
|---|---|---|---|
| ELSS Mutual Funds | 3 Years | 12% - 15% (Equity) | Moderate to High |
| Employee Provident Fund (EPF) | Till Retirement | 8.25% (Govt backed) | Nil |
| Public Provident Fund (PPF) | 15 Years | 7.1% (Tax-Free EEE) | Nil |
| National Savings Certificate (NSC) | 5 Years | 7.7% | Nil |
| Tax-Saving 5-Year FD | 5 Years | 6.5% - 7.5% | Nil |
| Home Loan Principal Repayment | - | - | Nil |
| Children Tuition Fees | - | - | Nil |
Related Calculators & Tools
Frequently Asked Questions
Which 80C investment has the shortest lock-in period?
ELSS (Equity Linked Savings Scheme) mutual funds have the shortest lock-in period of only 3 years among all Section 80C options.