What are the best tax-saving investment options under Section 80C?

Section 80C allows a maximum deduction of ₹1.5 lakh per year. Popular options include ELSS funds (3-year lock-in, market-linked returns), PPF (15-year, EEE), EPF, NSC (5-year, fixed return), SCSS (senior citizens), and life insurance premiums. ELSS typically offers the highest long-term return potential.