Section 80C is a provision in the Indian Income Tax Act that allows taxpayers to claim deductions on certain investments and expenses. Individuals can deduct up to ₹1.5 lakh from their taxable income by investing in specified financial instruments, such as Public Provident Fund (PPF), Equity-Linked Savings Schemes (ELSS), and National Pension System (NPS). This section encourages savings and investments by providing tax benefits. To qualify for the deduction, investments must be held for a minimum period, typically ranging from 5 to 15 years, depending on the specific instrument. This helps individuals build a financial cushion while reducing their tax liability.