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Complete Tax Saving Guide

Master tax planning with smart strategies to minimize your tax liability and maximize savings legally.

Tax Planning14 min read

Tax Planning Basics

Tax planning is the legal practice of organizing your finances to minimize tax liability while maximizing savings and investments. It involves strategic timing of income, purchases, and investments to take advantage of available deductions and exemptions.

Section 80C

₹1.5 Lakh

Maximum deduction limit

Tax Savings

Up to 30%

Of invested amount

Lock-in Period

3-15 Years

Varies by investment

Key Tax Planning Principles:

  • • Start early in the financial year
  • • Don't invest just for tax savings
  • • Consider your overall financial goals
  • • Review and adjust annually

Section 80C Investments

Equity Linked Savings Scheme (ELSS)

Lock-in: 3 years
Returns: 10-15% p.a.
Risk: High
Liquidity: Low

Best for wealth creation with shortest lock-in period among 80C options.

Public Provident Fund (PPF)

Lock-in: 15 years
Returns: 7.1% p.a.
Risk: Nil
Liquidity: Very Low

Tax-free returns with government backing, ideal for retirement planning.

Employee Provident Fund (EPF)

Lock-in: Till retirement
Returns: 8.15% p.a.
Risk: Nil
Liquidity: Low

Automatic deduction from salary with employer contribution.

National Savings Certificate (NSC)

Lock-in: 5 years
Returns: 6.8% p.a.
Risk: Nil
Liquidity: Low

Government-backed fixed returns with compounding benefits.

Other 80C Options:

  • • Life insurance premiums
  • • Home loan principal repayment
  • • Children's tuition fees
  • • Tax saving fixed deposits
  • • ULIP premiums
  • • Sukanya Samriddhi Yojana

Other Tax Deductions

Section 80D - Health Insurance

  • • Self & family: Up to ₹25,000
  • • Parents (below 60): ₹25,000
  • • Parents (above 60): ₹50,000
  • • Preventive health checkup: ₹5,000

Section 24(b) - Home Loan Interest

  • • Self-occupied: Up to ₹2 lakhs
  • • Let-out property: No limit
  • • Under construction: ₹2 lakhs
  • • Pre-construction interest allowed

Section 80E - Education Loan

  • • Interest on education loan
  • • No upper limit on deduction
  • • For higher education only
  • • Maximum 8 years or till repayment

Section 80G - Donations

  • • 50% or 100% deduction
  • • Donations to approved funds
  • • PM CARES Fund: 100% deduction
  • • Keep donation receipts

ELSS Mutual Funds

Why Choose ELSS?

Advantages

  • • Shortest lock-in period (3 years)
  • • Potential for higher returns
  • • Professional fund management
  • • SIP investment option

Considerations

  • • Market risk involved
  • • Returns not guaranteed
  • • Requires investment discipline
  • • Tax on gains above ₹1 lakh

Top ELSS Fund Categories

Large Cap ELSS
Lower risk, stable returns
8-12% returns
Historical average
Multi Cap ELSS
Balanced approach
10-15% returns
Historical average
Small Cap ELSS
Higher risk, higher potential
12-18% returns
Historical average

New vs Old Tax Regime

Old Tax Regime

Tax Rates
0% up to ₹2.5L, 5% (₹2.5L-5L), 20% (₹5L-10L), 30% (above ₹10L)
Deductions Available
80C, 80D, 24(b), HRA, LTA, and other exemptions
Best For
Those with significant investments and deductions

New Tax Regime

Tax Rates
0% up to ₹3L, 5% (₹3L-6L), 10% (₹6L-9L), 15% (₹9L-12L), 20% (₹12L-15L), 30% (above ₹15L)
Deductions Available
Limited deductions, no 80C, 80D, HRA exemptions
Best For
Those with minimal investments and deductions

Smart Tax Planning Tips

1. Start Early in the Financial Year

Begin tax planning in April rather than rushing in March. This allows for better investment decisions and SIP planning.

2. Diversify Your Tax-Saving Investments

Don't put all ₹1.5 lakhs in one instrument. Mix ELSS, PPF, and other options based on your risk profile.

3. Consider Your Overall Financial Goals

Align tax-saving investments with your financial objectives like retirement, children's education, or wealth creation.

4. Keep Proper Documentation

Maintain all investment proofs, receipts, and certificates for easy filing and future reference.

Your Tax Planning Action Plan

Annual Tax Planning Checklist

Calculate expected income and tax liability
Choose between old and new tax regime
Plan 80C investments (₹1.5 lakh limit)
Optimize health insurance for 80D benefits
Review and file ITR before deadline

Start Your Tax Planning Journey

Effective tax planning is not just about saving taxes but building wealth systematically. Start early, invest wisely, and align your tax-saving investments with your financial goals.