A Detailed View of Old Tax Regime Deductions - FY 2025-2026​

Sections

Specifics

Deduction Amount 

Deductions as per Section 24(b)

Claim a tax deduction on home loan interest, whether you reside in the property or not. For rented-out properties, there is more flexibility.

Up to ₹2 lakh if you live or keep the property vacant.

No upper limit. The entire home loan interest paid is eligible for deduction.

Deductions Under Section 80C, 80CCC, 80CCD (1)

80C: Get a combined deduction for contributions for life insurance premiums, EPF, etc.

Up to ₹1,50,000 

80CCC: Applicable for annuity plan under LIC or a pension scheme

80CCD(1): Deduction on contributions made for pension schemes by the central government

Section 80CCD(1B), 80CCD(2)

80CCD(1B): Additional deduction for employee contributions to the National Pension System.

Up to ₹50,000 

80CCD(2): It provides tax benefits on NPS contributions by the employer for employees.

Limited to 10% of the employee's salary for PSU and other sectors.

Up to 14% of an employee's salary for state and central government organisations.

Section  80CCH

Individuals contributing to 'Agniveer Corpus Fund' from November 1st 2022, can claim deductions.

No upper limit.

Section 80D

Tax benefits on health insurance and checkup expenses for self, family, and parents. Applicable for Hindu Undivided Families too.

Maximum of ₹25,000 for regular citizens 

Up to ₹50,000 for senior citizens.

Up to ₹25,000 for non-senior citizen parents and ₹50,000 for senior-citizen parents.

A deduction of ₹5,000 for a preventive health checkup.

Section 80DD

This allows for an Income Tax deduction for expenses on care or medical treatment of a dependent with a disability.

A ₹75,000 deduction is applicable. 

Claim ₹1,25,000 for disability of up to 80%.

Section 80DDB

It is one of the most important old tax regime deductions​ and applies when you spend on a patient with a specified disease. 

Up to ₹ 40,000 for regular citizens 

Claim ₹1,00,000 for senior citizens

Section 80E

Claim tax deductions on interest paid for a higher education loan.

No upper limit

Section 80EE

Apart from the standard deduction in the old tax regime, this section applies to interest on home loans taken between 01.04.2016 and 31.03.2017.

Up to ₹50,000

Section 80EEA

Claim deduction on home loan interests for first-time purchase if your loan is sanctioned between 01.04.2019 and 31.03.2022.

Up to ₹1,50,000 on the interest.

Section 80EEB

This deduction in the old tax regime applies if you take a loan between 01.04.2019 and 31.03.2023 to buy an Electric Vehicle.

Up to ₹1,50,000 on the interest.

Section 80G

Claim a deduction under Section 80G, one of the old tax regime deductions. This is for donations made to eligible funds.

Claim a deduction of between 50% to 100% of the donated amount.

Section 80GGA

Allows deduction against donations made to institutions conducting scientific research or rural development.

Up to  100% deduction.

Section 80GGC

It allows claiming a deduction for donations to electoral trusts or political parties.

Claim between 50% and 100% of the donated amount.

Section 80TTA

Regular citizens receive deductions on interest from savings bank accounts.

Up to ₹10,000

Section 80TTB

Resident senior citizens can claim a deduction on interest from deposits.

Up to ₹50,000

Section 80U

Persons with disability can claim deductions at flat rates before the old regime Income Tax slabs apply.

A deduction of ₹75,000 with less than 80% disability.

Persons with more than 80% disability claims ₹1,25,000.