Four most-used Section 80C / 80CCD(1B) instruments for retail Indian investors — ELSS, PPF, NPS, SSY — sorted by typical-yield band, with lock-in and risk shown side by side.
Section 80C lets eligible Indian taxpayers deduct up to ₹1.5 lakh per year from taxable income for qualifying investments. Section 80CCD(1B) gives an additional ₹50,000 deduction over and above that ceiling for NPS Tier-I contributions. Picking the right instrument depends on eligibility, lock-in horizon, risk tolerance, and tax status — this page compares the four most-used retail options on each axis.
The cards below derive their values from each instrument's published rules and (for PPF, NPS and SSY) the product's existing entry in 14paisa's market data. ELSS is a category, not a single product, so its card carries the explicit "market-linked, returns not guaranteed" caveat.
Each card is derived from the existing 14paisa product entry (or the published market-linked range for ELSS) — yields and rates change at the issuing body's next revision, so verify the live rate with the issuer before investing.
Open-ended equity mutual fund with the shortest 80C lock-in (3 years). Returns are market-linked — historically 12–15% CAGR over 5-year windows but not guaranteed.
15-year sovereign-backed, EEE (deposit + interest + maturity all tax-free). 7.10% p.a., opens at any post office or authorised bank.
Government-regulated retirement scheme with Tier-I (locked until 60, mandatory 40% annuity at exit). Extra ₹50,000 tax break over and above the 80C ceiling.
Girl-child-only government scheme, full EEE tax-free. ₹250 min / ₹1.5L annual cap, partial withdrawal for higher education from year 6.
Section 80C covers PPF, ELSS, SSY, EPF, NSC, life-insurance premiums, and home-loan principal repayments — capped at ₹1.5 lakh per financial year across all of them combined. Section 80CCD(1B) is an additional ₹50,000 deduction specifically for NPS Tier-I contributions, and it stacks on top of the 80C limit. ELSS, PPF, SSY and most other investments count toward the 80C ceiling; only NPS Tier-I fills the 80CCD(1B) slot. Together, a high earner can plausibly shelter ₹2 lakh in qualifying deductions in a single year.
The "Cap usage" row on each card shows whether the investment counts toward the standard ₹1.5L 80C ceiling ("Within ₹1.5L 80C cap") or the additional ₹50K 80CCD(1B) slot ("Additional ₹50K over 80C cap").
See how these four line up against 40+ other safe-yield sovereign and credit-rated instruments on /compare.
Compare all products →Disclaimer: 14paisa is an educational comparison platform and is not a SEBI-registered investment advisor. The eligibility, lock-in, risk, and yield values on this page reflect the issuing institution's published rules — verify any binding rate, rule, or eligibility claim against the relevant regulator or issuing institution before investing. Read our full disclaimer.