The 60-second version
Section 80CCC covers annuity / pension plan premiums — counted inside 80CCE ₹1.5L together with 80C and 80CCD(1). I compare LIC Jeevan Akshay vs NPS before buying.
80CCC shares the ₹1.5L bucket with 80C and 80CCD(1)
Section 80CCC allows deduction for premium paid toward annuity / pension plans from insurers — entire amount must sit inside 80CCE combined cap of ₹1.5 lakh with 80C and 80CCD(1).
Returning NRIs often max 80C via EPF/PPF/ELSS — little room left for 80CCC unless planned early in FY.
80CCD(1B) extra ₹50k for NPS Tier-I is separate — does not use 80CCC lane.
NPS path: NPS Tier-I guide.
Pension deduction lanes
| Section | Max | Stacking |
|---|---|---|
| 80C (EPF/PPF/ELSS) | Part of ₹1.5L | 80CCE bucket |
| 80CCC annuity | Part of ₹1.5L | Same 80CCE bucket |
| 80CCD(1) NPS self | Part of ₹1.5L | Same 80CCE bucket |
| 80CCD(1B) NPS | ₹50k extra | Outside 80CCE |
| 80CCD(2) employer | 14%/10% salary | Outside 80CCE |
80CCC claim sequence
Buy eligible plan
IRDAI-approved annuity / pension from insurer.
Premium receipt
Annual statement with 80CCC eligibility text.
Cap check
Sum 80C + 80CCC + 80CCD(1) ≤ ₹1.5L.
ITR old regime
Schedule VI-A — new regime has no 80CCC.
Retain proofs
7 years — policy PDF + premium receipts.
80CCE bucket
80CCC claim kit
- Policy schedule.
- Premium receipt.
- 80CCE tally sheet.
- Old regime selected.
- Insurer 80CCC letter.
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New regime
Section 80CCC not available in new tax regime — opt old regime at ITR if claiming.
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LIC Jeevan Akshay?
Immediate annuity — premium may qualify 80CCC if plan structured per law.
ULIP?
ULIP typically 80C not 80CCC — read policy certificate.
NRI year purchase?
Deduction when ROR and premium paid as resident.
RNOR claim?
Yes — RNOR is resident for 80CCC if old regime.
Joint policy?
Deduction to premium payer only.
US citizen?
India deduction + US tax on annuity — consult CPA.
Your tax year is already running.
RNOR status, exit timing, and DTAA benefits all depend on decisions you make before you land. Don't guess.