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10 min read
Updated Aug 2026

Section 80C India — ELSS vs PPF vs LIC (Simple Comparison)

Section 80C options in India compared simply: ₹1.5 lakh cap, lock-ins for ELSS, PPF and LIC, and why this is not a product recommendation — old-regime context.

The cap comes first

Section 80C (when available in the regime you choose) has a combined limit commonly cited as ₹1.5 lakh. Mixing ELSS, PPF, life insurance premiums, and EPF still shares that cap. Confirm current law.

Lock-in is the real difference

ELSS typically has a 3-year lock-in and equity market risk. PPF has a long lock-in and notified rates. Traditional LIC premiums may qualify but the product is insurance + savings — read the benefit illustration, not just “80C”.

Do not buy for the deduction alone

A deduction is not free money if the product is a poor fit. Use our tax calculator to see whether old regime even wins for you this year.

Frequently asked questions

Is 80C in the new regime?

The new regime historically disallows many deductions. Confirm the year you are filing for.

ELSS is guaranteed?

No. Market-linked.

Which 80C is best?

No single answer. Not advice.

In this topic: Salary & income tax

Compare old vs new tax regimes for planning — always verify on the official portal before filing.

Educational guide only. For government schemes, tax, and banking decisions, confirm details on official portals or with qualified professionals.