⭐ Important points (exam-critical)
- ⭐Sec 80C: principal of home loan only on residential house (not commercial).
- ⭐Sec 80G 100% without limit: PM National Relief Fund, National Defence Fund, PM CARES.
- ⭐Sec 80GG (rent for those without HRA): least of (a) ₹5,000/month, (b) 25% of adj. GTI, (c) Rent − 10% of adj. GTI.
- ⭐New regime allows only 80CCD(2) employer NPS + standard deduction + Agniveer Corpus.
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