| life insurance premium (including payment made by government employee to the central government Employees’ insurance scheme and payment made by a person under children ‘s deferred endowment assurance policy) |
| Payment in respect of non-commutable deferred annuity. |
| Any sum deducted from salary payable to a government employee for the purpose of securing him a deferred annuity (subject to a maximum of 20 per cent of salary. |
| Contribution (non being repayment of loan) towards statutory provident fund and recognized provident fund |
| Contribution (not being repayment of loan) towards 15year public provident fund |
| Contribution towards an approved superannuation fund |
| Subscription to National saving Certificates (VIII Issue and IX Issue) and deposit in Sukanya Samriddhi Account |
| Contribution for participating in the unit – linked insurance plane (ULIP) of Unit Trust of India |
| Contribution for participating in the unit – linked insurance plane (ULIP) of LIC mutual fund (i.e., formerly known as Dhanraksha plan of LIC Mutual fund) |
| Payment for notified annuity plan of LIC (i.e., Jeevan Dhara and Jeevan Akshay) or any other insurance (i.e., Immediate Annuity plan of ICICI Prudential Life Insurance Company, Tata AIG Easy Retire Annuity plan of Tata AIG Life insurance Company) |
| Subscription towards notified units of mutual Fund or UTI |
| Contribution to notified pension fund set up by Mutual Fund or UTI (i.e., Retirement Benefit Unit scheme of UTI, Kothari pioneer Pension plan of Kothari Mutual Fund and Retirement Fund) |
| Any sum paid (Including accrued interest) as subscription to home Loan Account Scheme of The national Housing Bank or contribution to any notified deposit scheme pension fund set up by the National Housing Bank |
| Any sum paid as subscription to any scheme of—–Public sector company engaged in providing long-term finance for purchase/construction of residential house in India (i.e., public deposit scheme of HUDCO);Housing board constituted in India for the purpose of planning, development or improvement of cities/ towns |
| Any sum paid as tuition fees (not including any payment towards development fees/donation payment of similar nature) whether at time of admission or otherwise to any university /college/ education institution in India for full time education of any two children of an individual |
| Any instalment or payment towards the cost of purchase /construction of a resident property to a housing board or co-operative society (or repayment of housing loan taken from Government, Bank, co-operative bank LIC , National Housing Bank assessee’s employer where is public company / public sector company /university /co-operative society ) |
| Amount invest in approved debenture of, and equity shares in ,a public company in infrastructure including power sector or units of a Mutual fund proceeds of which are utilised for the developing maintaining etc., of a new Infrastructure facility |
| Amount deposit in a fixed in a deposit for 5 year or more with a scheduled bank in accordance with a scheme framed and notified by the Central Government (applicable from the assessment year 2007-08) (it shall be a minimum of Rs.100 or multiple thereof) |
| Subscription to any notified bonds of national bank for agriculture and development (i.e., NABARD Rural development bonds of NABARD) (applicable from the assessment year 2008-09). |
| Amount deposited under senior Citizen saving Scheme (applicable from the assessment year 2008-09) [Note11]. |
| Amount deposited under in five year time deposit scheme in post office (applicable from the assessment year 2008-09). |
| Amount contributed (for a fixed period of not less than 3 year) by a central Government employee to His NPS (tier-II) account (applicable from the assessment year 2020-21). |
