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Chapter VI-A Deductions

Section 80C, 80D, 80G, 80E & 80TTA/TTB Studio

Comprehensive statutory deductions optimizer with itemized sub-instruments, 80D health slabs, 80G 10% AGTI limits, and senior citizen toggles.

Total 80C Eligible
1,50,000

Capped at ₹1.5L max

Total 80D Mediclaim
70,000

Self + Senior Parents

80G & 80E & Interest
90,000

Charity, Education, Interest

Total Chapter VI-A
3,60,000

Deductible from GTI (Old Regime)

Section 80C (Capped at ₹1,50,000)

Provident fund, Life insurance, ELSS, Home loan principal

Allowable: ₹1,50,000
Total Itemized 80C: 2,20,000Statutory Cap: ₹1,50,000

Section 80CCD(1B) — NPS Exclusive

Additional ₹50,000 deduction for National Pension System

Allowable: ₹50,000

Section 80D Mediclaim & Health

Self, spouse, children & parents with senior citizen limits

Allowable: ₹70,000
1. Self, Spouse & Children
Sub-limit ₹5,000 aggregate
2. Parents Health Insurance

Donations (80G), Education (80E) & Interest (80TTA/TTB)

Section 80G Donations45,000
Qualifying limit: 10% of AGTI = ₹1,50,000
Section 80E Education Loan
No upper monetary cap
Section 80TTA10,000
Chapter VI-A StatementAY: 2027-28

Statement of Deductions u/s Chapter VI-A

Assessee: Sunita Mehra | PAN: ABCDE1234F
SectionNature / ParticularsAllowable (₹)
80CInvestments (EPF, PPF, LIC, ELSS, Housing)1,50,000
80CCD(1B)NPS Tier-I Exclusive Contribution50,000
80D (Self)Mediclaim for Self & Family25,000
80D (Parents)Mediclaim for Parents45,000
80GDonations to Charitable Funds45,000
80EHigher Education Loan Interest35,000
80TTASavings Bank Interest10,000
Total Chapter VI-A Deduction3,60,000
Grand Total Deductions:3,60,000

Note: Chapter VI-A deductions are exclusively allowable under the Old Tax Regime (except Sec 80CCD(2) employer NPS which is also allowed under New Regime).

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Statutory & Compliance Disclaimer

This tool is an automated calculation, formatting, and compliance aid provided for informational purposes only. It does not constitute formal legal, taxation, or professional auditing advice. Calculations, citations, and draft documents must be independently verified by a qualified Chartered Accountant (CA) or Company Secretary (CS) against statutory provisions and applicable ICAI/ICSI guidelines before execution or certification.