Deduction u/s. 80C for tuition / school / education fees

Deduction u/s. 80C for tuition / school fees paid for education of children

Who is Eligible: Deduction for tuition fees u/s. 80c of the Income Tax Act 1961 is available to Individual Assessee and is not available to HUF.

Maximum Child: Deduction under this section is available for tuition fees paid on two children’s education. If Assessee have more then two children then he can claim tuition fees paid of only two children’s. The Deduction is available for any two children.

Here we would like to mention that husband and wife both have a separate limit of two children each, so they can claim deduction for 2 children each.

Expenditure  paid for self education not allowable: - This is the only clause u/s 80 C where assessee can not claim tax benefit for expenditure incurred for self. In other words if assessee has paid tuition fees for his own studies, he will not be eligible for deduction. 

Fees paid for spouse: Deduction is not available for tuition fees paid for studies of spouse.

Maximum Limit: Deduction for tuition Fees is available up to Rs.100000.  Please Note that aggregate amount of deduction  under section 80C , 80CCC and  80CCD shall not  exceed Rs. 1,00,000/-

Deduction available on payment basis: - Deduction under this section is available on payment basis.  Fees may be related to any period. For example feed paid for April 2009 if Paid in March 2009 will be eligible for deduction u/s. 80C in A.Y. 2009-10.

Deduction not available for part time course:- The deduction is available for Full Time courses only.   In our opinion no deduction is available for part time or distance learning courses.

Fees for Private tuition/Coaching Classes not eligible for deduction u/s. 80C :- The fees should be paid to university, college, school or other educational institution. No deduction available for fees paid for private tuition’s , coaching courses for admission in professional courses or any other type of courses are not covered as that fee is not paid for FULL time education.

Location of University, college, school or other educational institution: University, college, school or other educational institution must be situated in India though it can be affiliated to any foreign institutes.

Allowability of pre-nursery, play school and nursery class fees: - Pre-nursery, play school and nursery class fees is also covered under section 80C (circular 9/2008 & 8/2007).

Not allowable Expenses:-

1. Development fees or donation not eligible.

2. Transport charges, hostel charges, Mess charges, library fees, scooter/cycle/car stand charges incurred for education are not allowed.

3. Late fees is not eligible for deduction.

4. Term Fees is not eligible for deduction.

5. No deduction for part time or distance learning courses.

6. no rebate for private tuition.

7. Building fund or any donation etc not allowed.

Note: Above list is not exhaustive.

Summary of Above Provisions

1) Deduction from taxable income under Section 80C is available to individual taxpayers up to a maximum amount of Rs1 lakh for education expenses incurred for one’s children.

2) Each parent can claim the deduction for the tuition fees paid for up to two children each, thereby covering a maximum of four children in a family.

3) This deduction is available to the parent who has made the payment, to the extent of the tuition fee actually paid or Rs1 lakh, whichever is lower.

4) The deduction can be claimed only for full-time courses including pre-nursery and playschool. Part-time, distance learning courses, private tuitions and coaching classes are not covered.

5) This deduction can be availed of on the basis of actual payment made, irrespective of the period to which the fee may pertain.

6) Only the tuition fee paid is eligible for deduction. Other expenses, such as transport charges, library charges, hostel charges, development fees or donation, are not covered.

FREQUENTLY ASKED QUESTIONS ON DEDUCTION FOR TUITION FEES U/S. 80C

Q. Can an unmarried person can claim deduction u/s 80C of Income tax Act, 1961 for school fee paid for 2 children?

Answer: Yes he can. As clause (c )  of subsection 4 of Section 80C only speaks of children’s of Individual.  Section 80C is silent on legality of child and it does not say that child should be legal child.

Q. Can I claim deduction u/s 80C of Income tax Act, 1961 for my adopted child’s school fees?

Answer: Yes you can. As section 80C again silent and do not specify that child should be biological child for the purpose of claiming deduction under clause (xvii) of section 80C.

Q. I have divorced to my wife and have custody of my son with me and paying his school fees. Will I be eligible for deduction u/s 80C of Income tax Act, 1961 for school fee paid on his education?

Answer: Yes you will. As section 80C do not specify that marriage should continue to claim the deduction under clause (xvii) of section 80C.

Q. Can I claim deduction under section 80C for tuition fees paid to an Indian institution for my wife’s education?

Answer: No you can’t claim. Deduction u/s. 80C is available only for tuition fees paid for two children’s education.

Q. I and my wife both paid for education of our one child. My wife paid 70,000 and I paid 1,10,000/- can we both claim deduction?

Answer: Yes both of you can claim deduction u/s 80C up to a maximum of Rs.  1,00,000 each.  You can claim deduction up to 100000/- and your wife can claim deduction of Rs. 70,000/-.

Q. I am currently working and studying. If  I pay my tuition fees out my own earnings and do not take an educational loan, will I get any tax benefits?

Answer: The tuition fees paid by you will not make you eligible for any tax benefits. You will not be able to claim any income tax deduction.

Q. I am a working women and I am paying the education fees for my husband education. Can I claim the deduction for this?

Answer: Payment of tuition fee up to Rs 1 lakh can be claimed as deduction u/s 80C of the I T Act. But the payment of tuition fee for full time course must be for for any two children of individual. It follows therefore one can not claim deduction for payment of tuition fee for his/her spouse.

Question:- Section 80C allows deduction in respect of tuition fee but excludes payments towards development fees, donations or payments of similar nature.

Does this mean that the items not specifically excluded, such as fees for games, magazines, stationery, Parents’ Teacher Association fees, Staff Benefit Fund, Gratuity Fund, and hostel will not qualify for the deduction?

Answer:- None of these will qualify for deduction under Section 80C of the Income-Tax Act, 1961.

The deduction available under this Section is for sums paid as tuition fees (excluding any payment towards any development fees or donation or payment of a similar nature) whether at the time of admission or thereafter to any university, college, school or other educational institutions within India for the purpose of full-time education of any two children of an individual. The principle requirement for qualifying for deduction under this provision would be that the fee paid should be in the nature of tuition fee. All of the items enumerated by you are essentially not in the nature of tuition fee, and so cannot qualify for deduction.

You may note that the development fee or donation or payments of a similar nature even if they are in the nature of tuition fees will not qualify for the deduction under this Section.

Question:- Can Mother claim the benefit of tuition fees paid for his son/daughter.

Answer:  Assessee means both mother and father both can take the benefit u/s 80 C for amount paid by them respectively.

 Question:- If a couple have four children, can they both claim fees for two children each?

Answer: Yes ,husband and wife both have a separate limit of two children each ,so they can claim deduction for 2 children each.

 Question:- If a Couple has one child and paid a fees of 200000 rs can they both claim tuition fess 100000 each ?

Answer:  yes ,they both can claim deduction for 100000 each subject to they have actually paid same amount .If husband has paid 1.50lac and wife has paid 50000 then husband can claim 100000 and wife can claim 50000.

Question:-  Ram has paid tuition fees for his child 2000/- in February 2011  relates to period march to June 2011 ,how much amount he can claim deduction in assessment year 2012-03?

Answer:  He can claim full 2000 Rs in assessment year 2012-13 , as this deduction is available on the basis of payment and it may or may not be related to the period in which it has been paid.

 Question:-  Is Late fees paid with tuition fees is eligible for deduction ?

Answer:   No,late fees is not eligible for deduction.

EXTRACT OF SECTION 80C

Clause xvii of section 80C

xvii) as tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission or thereafter,

(a) to any university, college, school or other educational institution situated within India;

(b) for the purpose of full-time education of any of the persons specified in sub-section (4);

Subsection 4 of Section 80C

“(4) The persons referred to in sub-section (2) shall be the following, namely:

(a) ………………….
(b) …………………..

(c) for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual.

Note- Article was First Published on 23.09.2009 and Republished on 10.01.2012 and then on 04.02.2012 with certain amendments and additions. 

Related posts:

  1. Deduction on children’s education u/s. 80C & 80E
  2. Deduction under section 80E for Interest on education Loan taken for self and relatives
  3. DTC : Deductions in respect of Savings, Children Education Fees, Health Insurance, Life insurance and Home Loan Interest
  4. Deduction from Income we use to forget while computing taxable income
  5. Education Loan – The Mantra to Save Tax under section 80E

152 Comments on “Deduction u/s. 80C for tuition / school / education fees”

  • Bharat Kumar Dhanawat wrote on 24 September, 2009, 5:29

    Just fantastic education for the general public or non legal related person. It’s appriciable.

  • SURESH KUMAR wrote on 11 November, 2009, 15:07

    I AM A CENTRAL GOVT. SERVANT. SALARY AND 60% ARREARS ARE RS. 396608/- AFTER AVAILING 80-C 1LAKH LIMIT-MY TEXABLE AMOUNT IS RS. 296608/-.ANY BENEFIT FROM SECTION 89(1)60% ARREAR WHICH IS GIVEN TO ME IS RS.102928/-AND SALARY IS 293680 AND TOTAL AMOUNT IS RS. 396608/- AS WRITTEN ABOVE..HOW MUCH WILL BE TAX DEDUCTION. PL. REPLY. THANKS.

  • Sandeep Kanoi wrote on 12 November, 2009, 1:07

    80C deduction is only one lakh but on salary arrears you can claim relief under section 89(1).

  • D R Padwal wrote on 20 January, 2010, 16:42

    Is admission fee is eligible u/s 80 c alongwith tuition fees?

    Pls reply

  • kishan wrote on 2 February, 2010, 6:57

    I like this too much for tax practitioans & for me too… thnkx

  • Kirthiga Rao wrote on 2 February, 2010, 10:08

    Is the term ‘tuition fees’ also includes book fees?
    Ply reply.
    thanks in Advance.

  • Muralidharan wrote on 4 February, 2010, 5:02

    Would like to know if exemption under sec 80-E is available for part time professional courses also.

    Would appreciate your reply.

  • CA Sandeep Kanoi wrote on 4 February, 2010, 5:19

    Deduction not available for part time course:- The deduction is available for Full Time courses only. In our opinion no deduction is available for part time or distance learning courses.

  • Mathew wrote on 5 February, 2010, 6:26

    My son’s playschool receipt does not specify the fees as “Tuition” fees. The receipt just says “Playschool” fees. Can I use the amount for tax deduction claims?

  • CA Sandeep Kanoi wrote on 5 February, 2010, 7:08

    Allowability of pre-nursery, play school and nursery class fees: – Pre-nursery, play school and nursery class fees is also covered under section 80C (circular 9/2008 & 8/2007).

    If the playschool fees is tuition fees, then even if on receipt its mentioned as playschool fees it will qualify for deduction under section 80C

  • ashish wrote on 7 February, 2010, 11:58

    I have taken educational loan amounting to Rs.50,000/- for higher studies from nationalise bank. I am claiming the interest under section 80E. I want to know that I can claim the amount of tution fees for which I had taken educational loan under section 80C

  • Wickiam Pereira wrote on 9 February, 2010, 12:24

    My sons fees includes, tution fees, admission fees and instutional examinations fees. Can you please confirm if admission fees and instutional examinations fees are eligible for deductions

  • bhawna wrote on 17 February, 2010, 5:25

    Will the registration fees,admission fees,annual fees(for photography, books,bag etc)& miscellaneous charges(for picnics, excursions etc)paid for play school ,be eligible for deduction?

  • dabas wrote on 23 February, 2010, 7:03

    1. Upto how much amount towards educational allowance is to be exempted per child.

    2. Upto how much amount towards Hostel subsidy is to be exempted per child.

  • nitin wrote on 23 February, 2010, 10:52

    what is the limit of deduction of tution fee under section 80c ?

  • CA Sandeep Kanoi wrote on 23 February, 2010, 12:24

    One Lakh Maximum

  • aajay wrote on 24 February, 2010, 4:36

    I am paying Rs 26k as education fees for my one child and in additon I am paying annual term and admission fees seperately.
    However my tax consultant is saying that eduction fees are not eligible only tution fees are allowed for deduction.
    Kindly suggest me is there any difference in education and tution fees?

  • CA Sandeep Kanoi wrote on 24 February, 2010, 5:20

    If by education feed you mean monthly fees for education of your child paid to school then its is same as tuition fees and will be allowable.

  • shekar wrote on 24 February, 2010, 6:28

    whether term fee is allowable under sec 80c dedection

  • shekar wrote on 24 February, 2010, 6:30

    TERM FEE IS ALLOWABLE UNDER SEC 80C DEDECTION

  • V A FAPAL wrote on 25 February, 2010, 9:24

    TERM FEES,ADMITION FEES LABORATORY FEES AND OTHER FEES ALLOWABLE

  • vinod wrote on 27 February, 2010, 8:30

    I am not understood about additional investment of Rs. 20,000. Please clarify.

  • manubhai parmar jnv patan wrote on 1 March, 2010, 16:59

    family planning allownce is taxable income or not???

  • M.Manohar wrote on 3 March, 2010, 16:23

    Is the amount reimbursed through Children education allowance scheme taxable? Moreover tution fee actually paid can be claimed for IT rebate?

  • pawan wrote on 9 March, 2010, 11:20

    I am paying tution fee for my nephew shall i take benefit u/s 80C

  • Sanjay wrote on 18 March, 2010, 12:04

    I am paying each month Rs. 100/- as Tution Fees and Rs. 1700/- as Educational Activity Fees for my child. Such educational fees DOES NOT include development fees, Library fees, Session Fees, etc which are being paid extra. Can I claim deduction for the ” Educational Activity Fees” ?

  • R C JAIN wrote on 26 March, 2010, 18:56

    Sir,
    I want to know whether one can claim deduction of tution fees paid out of education loan taken from financial institutions, under section 80 C of I.T.Act.

    More specifically, one has paid Rs. 100,000/- as tution fees partly i.e. Rs. 80,000/- from Education Loan taken from financial institution and Rs. 20,000/- out of his taxable income. My query is what is the amount which can be claimed as deduction under section 80 C towards payment of tuition fees– Rs. 100,000/- OR Rs. 20,000/- OR NO AMOUNT.
    I rqt yr early reply as the f.y. is just to close.
    Thanks & Regards

  • shailendra wrote on 28 March, 2010, 10:32

    the fee receipt given only mention school fee & do not show any bifercation , wheather it is permissible of rebate under 80c.

  • Kuldip wrote on 3 April, 2010, 11:37

    what are the Terms and conditions under which we can get deduction of tution fee in Play school? Like is it required for play school to be a registered one?

  • Ramachandran PV wrote on 6 April, 2010, 0:31

    My son is doing GNIIT course in NIIT and his annual fee comes to approx. 60K, out of which Rs. 20K is the tuition fee. It is a 3 year course.
    My account dpt. says that the tuition fee paid to NIIT is NOT eligible for deduction under Sec.80C ..
    Your confirmation will be highly appreciated.
    Regards
    RChandran

  • Sachin Gupta wrote on 6 April, 2010, 13:39

    The fees should be paid to university, college, school or other educational institution. No deduction available for fees paid for private tuition’s , coaching courses for admission in professional courses or any other type of courses are not covered under Sec-80C so fee paid to NIIT, not eligible for deduction.

  • ajay agarwal wrote on 17 April, 2010, 14:29

    Please clear my doubt. In my openion, the tution fee up to Rs. 12000/- each for two child are exempted u/sec 80C i.e. total Rs. 24000/- max. if the assesee has paid 15000/- for 1st child & 9000/- for the other, then he/she may claim only Rs. 21000/- (12000/-+9000/-)
    U/sec 80 C the limit is 100000/- which include all the savings etc. but the education expense part is only 24000/-. Is it true,
    please clear my doubt.

    ajay agarwal
    akag62@gmail.com

  • CA Sandeep Kanoi wrote on 17 April, 2010, 17:16

    You can claim up to 1,00,000/-. So if you paid 15+9 you claim full 24 thousand.

  • Salman wrote on 19 April, 2010, 15:11

    My father is a retired person (not earning), hence both my parents are dependant on me apart from a younger brother who is currently studying. I take care of all his education expenses. Can I claim his college fees as an exemption under this section? Please advise. From going through your response above I get a thought that I can claim, however would like you to confirm on the same. Thank you very much for your support.

  • Pankaj wrote on 21 April, 2010, 13:07

    Hi,
    I am paying the Tuition fees for my nephew (sister’s son). Pls let me know if I can claim tax benefit against the same.

  • Mahesh Prasad wrote on 21 April, 2010, 16:40

    As per 6 CPC Cetral Govt. employees are eligible to reimburse the Children education assistance contains tuition fee, a set of books and note books, two set of school uniform, shoes etc. limited to Rs 12000 per child per annum for two child. Whether this amount of Rs 12000/- is exempted from tax or to be calculated in saving which is limited to 100000/- please clear my doubt.
    mahesh
    maheshprasad39@yahoo.com

  • anil wrote on 29 April, 2010, 11:45

    Hi,
    i am paying the college fees of my brother and sister. it is eligible to me and how much is the deduction is given me.
    thanks

  • Kassim wrote on 4 May, 2010, 20:47

    Hi

    I am an NRI and my daughter is receving income from her portfolio investments in India. Is this allowable for educational deduction since she is studying for BDS in India.If not what is the alternate club with Family Income. Please advise. Thanks

  • Nitin wrote on 2 June, 2010, 16:06

    Hi,

    My daughter had joined the play school in NCR and in same school she is also availing the crèche / daycare facility. Currently, I am paying 900 (Receipt says “Tuition Fees”) for school charges and 2000 (Receipt says “Daycare” Charges) for crèche charges. Can I utilize both the amount under 80C.

    Request you to please reply.

    Rgds,
    Nitin

  • administrator wrote on 2 June, 2010, 17:07

    No. Rs. 900 paid towards tuition can be utilized.

  • S.Ramaswamy wrote on 2 June, 2010, 17:48

    Earlier under Sec 88, limit for tuition fees was there.Sec 88 is not there now. Now under Section 80C, the limit for exemption of tuition fees is within the overall limit of Rs1,00,000/ upto two children.There is no specific limit for tuition fees. Exemption not available for self, brothers or relatives.

  • Abhijit wrote on 17 June, 2010, 12:25

    Above gives more clarity about tax exemption for Tuition fees. I think the confusion will over on reading this. Good. Thanks also .

  • sunny wrote on 20 June, 2010, 4:25

    what document is required at the time of tax filing for taking rebate under section 80E (rebate on education loan)

  • rathe wrote on 2 July, 2010, 8:08

    is it possible to claim tax deduction if the education fees is paid for my sister? pls reply

  • Ponti wrote on 8 July, 2010, 22:08

    can a deduction be claimed under section 80c in respect to tution fee payed for which education loan has been taken and rebate under section 80e is claimed?

  • administrator wrote on 9 July, 2010, 5:28

    Yes the same can be taken

  • B.MALLIKARJUNARAO wrote on 21 July, 2010, 13:17

    Kindly confirm the limits of children hostel allowance upto which tax benefits are available in a year.

  • Gaurav wrote on 23 July, 2010, 17:47

    Really very useful information

  • anita wrote on 26 July, 2010, 10:16

    Can I claim deduction under 80c for tution fees paid for the children by my spouse as his income is not taxable

  • Vijay Kumar wrote on 28 July, 2010, 10:06

    I am a government servant and my chidren are studying in public school where my wife is also a teacher. They get free education (only tuition fee is exempted). Can I still claim uniform, shoe, computer fee, games fee charges from my office?

  • Dhaval Patel wrote on 29 July, 2010, 23:57

    Can Grandparents claim deductions for tution fees paid for grandchildrens for full time education.

  • arvind kumar gupta wrote on 6 September, 2010, 20:34

    i am a private employe . my father have been retired and i have a younger brother he is studying in m pharma . Can i cliam of his tuition fees in my saving

  • Piyush wrote on 9 November, 2010, 16:34

    Is annual charges/fees paid at the time of admission can also be cliamed for the deductions?

  • T.kishore wrote on 4 December, 2010, 13:07

    Q. Can can claim deduction u/s 80C of Income tax Act, 1961 for above 18 year age children engineering college tuition fee paid for 2 children?

  • sanny wrote on 11 December, 2010, 16:54

    what will be the amount of tuition fees to get deduction in income tax?

  • jay wrote on 24 December, 2010, 19:52

    Sir,

    I am an Govt.employee i got Rs.12,000/- as children education allowance from the department. Sir i wish to know that i have to take 12000 as income and same as deduction u/s 80C of income tax act

    please also guide i have heared that an amount of Rs.1200/- (Rs.100/- per month tution fees) so total amount to be shown as Rs.10,800/- and sir shall i have to deduct the same amount or 12000/-

  • Lalit wrote on 27 December, 2010, 17:23

    Hi,
    I m Govt employee,i spend Rs25000 on education while working,how i can save tax for the same,please guide me.

  • RAJESH wrote on 28 December, 2010, 14:03

    my son join mba from delhi pvt institute all redy made the payment installment basis 3 lakh fees submit in institute
    pls answer me allow in income tax 80c section allow/not allowed please mention to me

  • pradeep wrote on 28 January, 2011, 20:50

    i am studing master of law, my father is retd govt employee, can my brother can claim the tution fee exenption under income tax act.

  • Pankhil wrote on 29 January, 2011, 11:06

    Sir

    My child is in nursery in a monetsary school
    I want to know that whether I will get exemption u/s 80C
    Please advice

  • Yogesh Potadar wrote on 9 February, 2011, 15:41

    I Yogesh Potadar

    I have paid rs 45000/- for my child, against school Admission fees,Tutions fees,Term Fees,& Deposit to School ,

    I want to know that whether I will get exemption u/s 80C for all these fees

    Please advice

    Yogesh Potadar

  • Yogesh Potadar wrote on 9 February, 2011, 15:45

    I Yogesh V Potadar

    I have my house in one city , But due to service now i hv shifted to diffrent city , I hv Home loan on my home & now I am paying house rent for home in other city,

    Can I get income tax benift for Home loan & HRA in other city…kindly reply ASAP.

    Yogesh Potadar

  • sk.meena wrote on 11 February, 2011, 9:49

    SIr, i have three children, one son & two twins baby (II’nd delivery case). can i got IT rebet on all three childrens

  • anand wrote on 15 February, 2011, 10:36

    can grandfather claim dedution u/s 80c for educational(tution fee paid) for his grandson

  • Ashutosh Kumar wrote on 16 February, 2011, 12:01

    Hi
    my father is dead, i have to paid for my younger brother Eng. fee up to 60,000/ can i claim

    Thanks
    Ashutosh Kumar
    9665726505

  • Chintan Patel wrote on 3 March, 2011, 16:46

    Dear Mr. Yogesh,
    I think you can claim Admission Fees & Tuition fees (However Donation & Development charges are not covered for claim).

    Ques:Ram has paid rs 36000 (rs 8000 admission fees, rs 5000 development fees rs 5000 caution money, rs 12000 annual charges and rs 6000 @rs 2000 per month for april-june 2008 fees) in dec 2008. how much he can claim reimbursement as well rebates/deductions in 2008-09 and 2009-10.

    Ans:As explained above in the article, tuition fees meaning is wide in income tax as generally perceived ,so in my opinion admission fees rs 8000 ,12000 annual charges and 6000 fees is covered for claim u/s 80C .Development fees is not allowed and caution money,as it is refundable amount ,hence not allowed.You can claim the tuition fees on payment basis whether relates to this financial year ,old or coming financial year.

  • Chintan Patel wrote on 3 March, 2011, 16:48

    I think you can claim for two sons only. Third one is not allowed for you. However your spouse can claim for third one.

  • SELVAKUMAR.S wrote on 4 March, 2011, 19:36

    Hello Sir,
    I am working as Professor. I am doing research course during part-time. I am not taking any education loan.
    (i)Whether I am eligible to claim education relaxation.
    (ii) If ,I am not eligible who is going to remit fees and what is source of Income . Please kindly give proper justification.

  • Paras Gaur wrote on 9 March, 2011, 12:00

    Sir
    Somewhere i read that tution fee for self is exempted from tax upto the limit of Rs. 1,00,00. if you are studying/ enrolled for CA,CS, CWA and CFA only

  • Paras Gaur wrote on 9 March, 2011, 12:01

    Rs. 100000

  • Sunil Kumar wrote on 9 March, 2011, 16:28

    Sir,
    I am working in a PSU, and I pay the College Fee of my sister. Whether i will get the TAX BENEFIT. If yes then what is the procedure.

  • VIVEK PATHAK wrote on 9 March, 2011, 17:08

    SIR I WANT TO KNOW ABOUT THE LIMITION OF CLAIM OF TUTION FEE UNDER SEC. 80C.

  • Paresh wrote on 13 March, 2011, 14:49

    I just know that can I consider my brother & Sister education & Tution Fees under
    section 80C.

  • Harish Kharwa wrote on 21 March, 2011, 14:44

    If i am paying Rs.30000/- during the whole year as school charges of my child (inclusive of all) but they are issuing receipt of Rs.30000/- without any break up, then upto howmuch amount i am elegible for deduction u/s.80c? Please advice me.

  • Monu wrote on 21 March, 2011, 15:20

    Sir Tution inocme for a teacher are in other sources head????

  • Monu wrote on 21 March, 2011, 15:20

    No,

  • Mathivanan wrote on 26 March, 2011, 11:11

    I want to know whether i can take the amount deducted as HBA interest for deduction in gross income while preparing for my tax assessment besides HRA drawn. Pleas clarify.

  • manmohan wrote on 26 March, 2011, 15:05

    no, it will come under income from business and profession

  • jogendra pandey wrote on 27 March, 2011, 12:23

    sir,
    I am a government employee in phed department. I have two daughters studying media studies from patna womens college. As per the rule, tution fees are deducted.Apart from the fees deposited during admission, I also deposited fee for video production, Radio production, photography, examination fee in the college which is the part of the course. plz advice me that whether these fee should be included for rebate or not.

    Regards,
    Jogendra Pandey

  • Deepak Kanoria wrote on 28 March, 2011, 19:33

    Dear Sir/Madam,

    I am business man, had paid tuition fees for my child to NIIT for GNIIT course.

    Please suggest me whether this payment of tuition fees entitle me take deduction of 80C under Income Tax Act.

    Thanks & Regards

    Deepak Kanoria.

  • Rabindra wrote on 4 April, 2011, 17:21

    i want ot know what is the tution fee part under income tax sect 80C

  • jugal kishore wrote on 5 April, 2011, 12:51

    my son is studing in kendriya vidhyalya in delhi. whether the fees paid to this school is eligible for deduction.

  • Sachin Belhe wrote on 6 April, 2011, 14:30

    Is eximination fees,comptuerlab & libraryfees exemted from the tax.

  • pankaj wrote on 9 May, 2011, 15:38

    I will take admission of ICWAI university annual fee is 20000 this amount applicable for income tax deduction

  • harish garg wrote on 16 May, 2011, 17:41

    I want ot know what is the tution fee and sencise fee part under income tax sect 80C

  • MYK wrote on 8 June, 2011, 12:49

    I paid tution fees for my child 100000 for nursery class can it come under tax exemptiom

  • jigar mody wrote on 30 June, 2011, 16:53

    Allowability of pre-nursery, play school and nursery class fees: – Pre-nursery, play school and nursery class fees is also covered under section 80C (circular 9/2008 & 8/2007).

  • kavindar wrote on 1 July, 2011, 14:02

    Yes, tuition fees paid is exempted u/s 80C

  • Jitendra wrote on 22 July, 2011, 11:02

    I am taking housing Loan. we (me & my wife)both working. we paid installment commonly. Can i show tax-benefit separately in itreturn.

  • avinas jagtap wrote on 23 July, 2011, 8:49

    can i claim donation in tax ?

  • Anita wrote on 5 August, 2011, 21:57

    hello sir,
    I am working as a primary teacher form last 25 yrs.I want to know that what percentage is meant for teacher and school management from tution fees .

  • lovely wrote on 29 August, 2011, 10:33

    can i claim tuition fee exemption for the fee paid towards my sister’s education , my father is a pensioner.

  • pragati wrote on 5 September, 2011, 20:07

    i pay school fees of my brother every month . my brother is in 12th. can i save tax on it

  • Moni wrote on 7 November, 2011, 11:44

    I have paid Rs 25600/- for my child as below:- Admission Fee – Rs.14100 in June 2011, Term 2 Fees Rs.5750 in Aug 2011 and Term 3 Fees Rs.5750 in Nov 2011

    I want to know whether I will get exemption u/s 80C for all these fees. The admission fee is inclusive of Term 1 Fees.

    Please advice

    Moni
    Chennai

    Read more: http://taxguru.in/income-tax/deduction-us-80c-for-tuitionschool-fees-paid-for-education-of-children.html#ixzz1czsxFPGP

  • Nihal Jain wrote on 9 December, 2011, 12:55

    I have two children Elder one is doing his MBA from Delhi and the Younger one is doing his Masters in Architecture from London,

    Can i claim Part Tution Fee for my Elder son from all the files ie Fathers – mothers – Grand Mother (Dadi) and my two HUF. Fees is paid in four installments seperate Money receipt for all installment are available.

    Tution Fees paid for my younger son studying in London is elligible or not for Deduction

  • Dharanidhar Mallick wrote on 19 December, 2011, 18:49

    whether admission fees/annual fees chargers at the time of admission /readmission are eligible for deduction u/s 80c of income tax.

  • Ranbir Singh wrote on 26 December, 2011, 16:07

    My wife doing B Tec. as a regular students . Can i take the tax benifite under 80c .

  • Desai Gowda H S wrote on 3 January, 2012, 15:03

    along with tuition fee, medical fee paid for child can it be taken for it exemption under 80c

  • Dalbeer rawat wrote on 13 January, 2012, 12:27

    Sir i am a govt. employee and my son doing poly technic after 12th in 10th base 
    total Fees and examination fees above 30,000/-. Can i take the tax benefit under 80C…..?

  • George wrote on 18 January, 2012, 16:37

    PLEASE TELL WHEHTER COMMON ENTRANCE TEST ADMISSION FEE TO THE GOVERNMENT APART FROM THE COLLEGE FEE, CAN IT BE CLAIMED AS EDUCATION FEE UNDER INCOME TAX 80C

  • prakash wrote on 20 January, 2012, 14:52

    I am getting reimbursement of tuition fee for all my three children in terms of DOPT’s Office Memorandum No.12011/03/2008-Estt(Allowance) dated 11.11.2008 (copy enclosed) as I have twins in the second child births.

    In terms of Income Tax Rules I can claim deduction under section 80C for any payment by way of tuition fees to any university, college, school or other education institution situated within India for the purpose of full-time education. However, there is a restriction on number of child i.e. maximum two children.

    Normally reimbursement of tuition fee is given to elder two children only. But since I have twins in the second child births, reimbursement of tuition fee is extended to me for all three children in terms of DOPT’s Office Memorandum No.12011/03/2008-Estt(Allowance) dated 11.11.2008.

    In view of the above, I request you to please seek a clarification from the Department of Income tax whether I can claim deduction under section 80C for the tuition fees paid by me for all my three children owing to the twins factor in the second child births.

  • prakash appu wrote on 20 January, 2012, 14:59

    Now the person who is 60 years old is a senior citizen under income tax rule. please advise whether benefit of standard deduction of Rs.2,5 lakhs can be extended to the employees, who is retiring after attaining the age of 60 years from the fy 2011-12.

  • Abhisek Roy Chowdhury wrote on 25 January, 2012, 14:57

    I am a salaried employee of Govt. of West Bengal. I have an ongoing studentship for higher study in Jadavpur University for which I have been paid tution fees regularly.  please advise whether the tution fees will be tax free or not. 

  • Abhay Jain wrote on 25 January, 2012, 16:20

    Hi
    My baby age is 1.5 year and he is in private crèches so can i get tax exemptiom for his fees. i get proper fees slip from there

  • Chandrasekar wrote on 29 January, 2012, 12:55

    What is the I.T.exemption allowable for the Children’s Education Allowance(CEA) which we avail for our school-goin-children upto 12th STD? Is it Rs.100/child/month (or) more? Kindly clarify Sir. If possible send me a copy of the latest G.O. in this regard. Thanks.

  • anil wrote on 31 January, 2012, 13:16

    whether any person can take rebate in tuition fee for any polytechnic courses

  • PRIYANKA GUPTA wrote on 31 January, 2012, 22:00

    I am currently doing a job & pursuing weekend M.Tech. I have given tuition fee for M.Tech. Am I
    Eligible for any tax exemption for this.

  • Jayanta Saha wrote on 4 February, 2012, 11:32

    Mr. Ram can claim of Rs. 2000.00 as tuition fees for his child for the Assessment Year 2011-2012 not for the A.Y. 2012-2013 as he paid in the month of Feb 2011. Please rectify the same for further confusion. I am writing only for the betterment of this site.

  • Rohit Makkar wrote on 4 February, 2012, 14:56

    Hi PRIYANKA,
    Deduction u/s 80C is available for tuition fees paid for children and not for the assessee. You cannot claim tuition fees paid for yourself under this section.

  • Nipun wrote on 5 February, 2012, 9:00

    Is the Section 80C Fee exemption different from the Investments Sections for tax benefits?

  • Pramod Bhatt wrote on 5 February, 2012, 20:59

    my unmarried sister paid my college fees….can she take the tax deduction for under section 80c

  • K.saravanan wrote on 6 February, 2012, 15:11

    is three children school tuition fees is eligible for tax exemption?

  • Sivaram wrote on 7 February, 2012, 11:03

    In your FAQ, you have mentioned that the act is silent on legality of child. My opinion is child itself have legality and the dept no need to say. Here my request is whether the act tells clearly that the unmarried person can claim the exemption of the tution fees paid to child who are not legally related to him either by giving birth or through adoption.

  • Perpet wrote on 10 February, 2012, 11:32

    My daughter is doing her M.Sc [Computer Science] and I have paid total fees of Rs. 37,790/-, of which Rs. 10,200/- is towards Tuition Fees, Rs. 25,000/- is towards Laboratory Fees…plus various other expense heads….

    Please advice I can get Tax Exemption for the Tuition Fees as well as Laboratory Fees. Thanks and regards….

  • Anand Mohan wrote on 10 February, 2012, 12:16

    Please let me know whether a person can claim Tax benefits under section 80C for fees paid for his brothers Professional Course such as M Tech in Mechanical Engineering.

  • S k Srivastava wrote on 16 February, 2012, 12:34

    why the computer fees and examination fees is not included in tax deduction while it is taken by the college.

  • J C Batra wrote on 16 February, 2012, 20:00

    Is there any age limit for the unmarried daughter for claiming deduction against her tuition fees paid to a college?
    JC Batra

  • pankaj gupta wrote on 17 February, 2012, 13:09

    what happens if an assessee forgot to claim exemption u/s 80c for LIC. & files his return. can he take the benifit u/s 80c.plz reply soon.

  • Drsanjeevdmr wrote on 22 February, 2012, 22:22

    i am a employee of ICAR on contract basis . i have  paid Rs.36000/ tution fee for two children. can i claim the income tax deduction under 80c

  • K.sadhasivam wrote on 24 February, 2012, 14:05

    can we claim the tax deduction for book fees,abacus fee and activity fee?, because some school giving bill all put to gether under tution or term fee bur some school giving listed bill, the term fee mentioned very low. How we get apply the amount for deduction?.

  • Sharad Marathe wrote on 25 February, 2012, 10:09

    Dear Sir,
    Eduction Loan Princial & Interst which maximum amount allowed in TDS on Salary .

  • Vishnu Shankar Agarwal wrote on 28 February, 2012, 16:35

    Hello,

    I want to know if any person paid his children fees, and fees receipt mention separately Tuition Fees and  Annual Fees, can he claim Annual fees also or not????

  • Rose wrote on 29 February, 2012, 19:11

    I am paying tution fee for my brother and sister. shall i take benefit u/s 80C

  • kishor wrote on 2 March, 2012, 13:16

    any deduction of tution fees paid for education for computer classes or no & also i tution classes done in private is that allow or no

  • Alok kumar wrote on 9 March, 2012, 1:11

    Dear sir,
    I Alok kumar, I am paying my brother tuition fee and collage fee and also my correspondence mba fee. Can I get tax benefit ? if yes pls provide me details of section.

    Regards
    Alok kumar
    09871778134

  • Dinesh Agarwal wrote on 10 March, 2012, 19:24

    Dear sir,
    My total salary for 11-12 will be 2,28,000/- plus Rs. 24,000/ As L.T.A. & Medical. No other allowance and benefit are there. I paid Rs. 48,000/- Approx. as tuition fees for my children. May i know that what will be tax tax liabilities for me ?

  • Dhandu wrote on 15 March, 2012, 10:41

    we are paying more school fees, why we can not claim special fees, nowadays all schools tuition showing less others fees charging more can you suggest for claim

  • suresh.P.V wrote on 16 March, 2012, 10:47

    I would like to know, If I claim Children Educational Allowance (ie Rs 100/ per child per month to a maximum of two child), Can I include the educational fee of my children in 80C.

  • sanjay wrote on 17 March, 2012, 17:21

    can i claim exeption of Rs:200 p. m. & tuition fees u/s 80C for thw same child

  • CA Sandeep Kanoi wrote on 17 March, 2012, 17:27

    Yes you can as allowance are irrespective of expense incurred.

  • Vinay Murkar wrote on 19 March, 2012, 11:19

    Hi i am paying my brother’s son and doughter school fees, can i get deductin under section 80C
    please advise

  • priya wrote on 23 March, 2012, 10:49

    is the computer fee,sport fee & misc fee is allowed in tution fee for deduction u/s 80C?

  • Sunil Gupta wrote on 28 March, 2012, 9:28

    Sir,
    One of my colleague has given a “Bonafide Certificate” from School mentioning that “XYZ” amount has been paid as “TUITION FEES”.

    Is the certificate valid for claiming deduction u/s 80C for education expenses?

    I think the IT rule says “RECEIPT” is required. Please clarify?

  • Debasish wrote on 29 March, 2012, 13:57

    Sir,

    We are school tour operator,we conduct only educational tour for different schools,which includes there educational activities,Meals,Accommodation,Transportationare we entitled for service tax exemption since we conduct educatrional tours,Kindly focus us on this Issue.

  • Siva Kumar wrote on 29 March, 2012, 19:12

    My daughter’s Fee Receipt mentions General Fee, Special Fee & Establishment Fee, which is 25000 (Total Fees paid for the year 2011-12).

    Does General Fee, Special Fee & Establishment Fee are under tuition Fee for deduction u/s 80c?.
    Please clarify.

  • NARENDRA NATH wrote on 30 March, 2012, 14:01

    I have taken a loan to pay tuition fees of my son, can I claim the tuition fee u/s 80C and Interest paid to Bank u/s. 80E 

  • abhishek wrote on 31 March, 2012, 23:20

    sir, I have taken a educational loan on 20/06/2011 from sbi and my father is the guarantor for my loan and we started paying the loan from 20/07/2011 onwards with 13.75 %floating roi for a duration of 7 years.so I have the following queries.
    1.who can avail the loan me or my father?
    2.when can we apply for this loan and to whom?3. if my father can avail the loan then currently his salary is 4.6 lakhs/annum. so how much benefit will he get under section 80 e?
    please give a clear picture about the scenario. thanks

  • Susan wrote on 3 April, 2012, 8:51

    I would like to read your reply to the above questions. Are they available?

  • Susan wrote on 3 April, 2012, 9:01

    I want to know whether one can claim deduction of payments to education loan taken from financial institutions, under section 80 C of I.T.Act. or under any tax law
    THis education loan is to pay only for tuition.

    More specifically, one has paid Rs. 100,000/- as tution fees partly i.e. Rs. 80,000/- from Education Loan taken from financial institution and Rs. 20,000/- out of his taxable income. My query is what is the amount which can be claimed as deduction under section 80 C towards payment of tuition fees– Rs. 100,000/- OR Rs. 20,000/- OR NO AMOUN

  • kumar wrote on 14 April, 2012, 12:45

    if a staff is working in the same school where his children are studying> The education is free to them . Can this be taxable 

  • Ashish Dwivedi wrote on 17 April, 2012, 14:04

    My brother children totaly depend on me So, I have pay fee .

    Let me know can i get IT examption U/S 80

  • Kishor Kadam wrote on 19 April, 2012, 21:19

    I want to know whether i can claim fees paid in cash by myself for my brothers son during last the year 2011-12 as a gardian.

  • dharmesh Modi wrote on 24 April, 2012, 9:52

    Hi, today i have admitted my son in school & for that i have paid the his ADMISSION FEES in school also 1st Term Fees so pls. explain me can I tax the benefit i IT whether it is taxable or non taxable and if i take the benefit so what is the limit for it?

    also as per school norms they receipt only term fees for half yearly (means twice in a yr) so also its a taxable or i take the benefit?

    pls. guide me..

    Rgds,
    Dharmesh Modi..

  • dharmesh Modi wrote on 24 April, 2012, 9:59

    HI, I am Dharmesh Modi from Ankleshwar, Gujarat.. 

    from last 4 to 5 yrs i have paid the Medical premium of my Parents & younger  Brother..

    i.e one policy for My self, wife & 2 Child for Rs. 9,000/- and 2nd Policy for my younger brother & Parents for Rs. 5,000/- so total i am paying Rs. 14,000/- of every yr. 

    Let me know can i get IT examption U/S 80 D..

    Rgds,
    Dharmesh Modi..

  • Puneet Aggarwal wrote on 27 April, 2012, 15:52

    what if school changed two times and tuition fee paid thrice for all school for same period

  • Ankit wrote on 1 May, 2012, 23:17

    URGENT HELP REQUIRE PLEASE.     THANKS IN ADVANCE.

    ” AS MENTIONED IN ACT THAT FEES PAID TO ANY PRIVATE TUITIONS NOT ALLOWABLE FOR DEDUCTION, MY QUESTION WAS :

     A)   IF AMOUNT PAID TO PRIVATE SCHOOL FOR EDUCATIONAL STUDIES UPTO 12TH STANDARD,WHETHER ALLOWABLE ?

    B)   IF AMOUNT PAID FOR “GOVERNMENT COLLEGE “AS “TERM FEES” FOR UNIVERSITY COURSES LIKE B.COM’S TERM FEES, WHETHER ALLOWABLE ?

  • raj wrote on 6 May, 2012, 18:45

    I am working in a charitable institute where an employee gets a scholarship amount of $20 monthly for our children and since we are paying a tuition fees for the school. so what is an exemption amount under u/s 80c in my case.?

  • Veena N. D wrote on 7 May, 2012, 18:03

    Every year we have to pay,around 30,000 for Karnataka education Athority for engineering course. Will i get tax exemption on this?

  • parvateesam wrote on 12 May, 2012, 12:38

    Shall I claim tution fee related to my spouse and my self

  • parvateesam wrote on 12 May, 2012, 12:40

    What is tution fee.. in fact some of the schools not mentioning in the bill as tution fee..in that case shall we claim entire fee

  • TechBang wrote on 18 May, 2012, 18:47

    I’m paying my niece’s medical college fee every year. Can I claim tax deduction under Section 80C. Its a payment seat.

  • TechBang wrote on 18 May, 2012, 18:52

    I forgot to mention, my niece is not dependent on me and I have not adopted her. She is my sister’s daughter and my sister is earning member. I pay 4 lacs every year. Can I get some exemption on tax if I show the DD cut to the College from my account?

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