Deductions and Exemptions Available under the Old Tax Regime

Because of a mix of exclusions and deductions, your taxable income may be affected by a substantial amount. So, in order to maximize your earnings, savings, and assets each year and keep your taxable income to a minimal, tax planning is essential.

While exemptions are part of your salary, like the House Rent Allowance (HRA) and Leave Travel Allowance (LTA), deductions allow you to lower your tax amount by investing, saving, or spending on specific items. The biggest section for deduction is Section 80c through which you can bring down your taxable income by ₹ 1.5 lakh. Apart from this, there are several other sections that let you take tax deductions on things ranging from interest on your loans (home and education) to premiums you pay for health insurance.

DeductionsExemptions
Public Provident FundHouse Rent Allowance
Equity Linked Savings Scheme (ELSS)Leave Travel Allowance
Employee Provident FundMobile and Internet Reimbursement
Life Insurance PremiumFood Coupons or Vouchers
Principal and Interest Component of Home LoanCompany Leased Car
Children Tuition FeesStandard Deduction
Health Insurance PremiumsUniform Allowance
Investment in NPS
Tuition Fee for Children –
Saving Account Interest

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