Awareness of Income Tax Deductions (Section 80c and 80d) Among Salaried Employees in India

This research examines the level of awareness among the salaried employees regarding income tax deductions available under Section 80C and Section 80D of the Income Tax Act, 1961. These sections provide essential opportunities for tax savings by investments and health insurance premiums. In spite of their importance many salaried individuals are unable to fully apply these deductions due to a lack of financial literacy & limited understanding of tax planning. The research collected a descriptive research design using primary data collected from structured questionnaires and scenario-based simulations. Data analysis techniques such as percentage analysis & comparative scenarios are used to evaluate awareness levels as well as decision-making behaviour. The study also integrates awareness from the Indian Knowledge System (IKS), highlighting traditional Indian practices of savings and risk protection. These findings reveal moderate awareness of Section 80C and comparatively lower awareness of Section 80D. The study shows that by focusing on the need for enhanced financial education and employer-driven tax awareness programs.