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    <title>Deductions Overview - Available to Individuals / HUF in respect of certain payments</title>
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    <description>Income tax deductions are listed for individuals and HUFs under the new Act from 01.04.2026 and under the earlier Act up to 31.03.2026, covering specified payments, investments and expenditures. The schedules include life insurance, provident fund, pension contributions, medical insurance, disability-related deductions, education and housing loan interest, electric vehicle loan interest, donations, rent, royalty income, deposit interest and other qualifying reliefs, together with the applicable eligibility classes, monetary ceilings and time-bound conditions.</description>
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