The maximum tax savings of up to Rs 46,350 under Section 80C basket easily catches everyone’s eye. It is a different thing that this sum is for those at the highest tax bracket and not for those in the lower tax brackets. For taxpayers to optimise their tax liabilities there are several windows to save, invest and spend money and claim the tax rebate. The most popular is the Section 80C limit of Rs 1.5 lakh which offers plenty of choices to claim tax rebate. For scores of taxpayers, the choice of instruments available under this section becomes the only savings and investment avenue.