• Feb
  • 04
  • 2014

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

CA Sandeep Kanoi

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- (Republished with Amendments)

Sandeep Kanoi

236 Responses to “Deduction u/s. 80C for tuition / school / education fees”

  1. K.RAGHUPATHI RAO says:

    dear sir
    i want know abt which fees can i can claim under sec 80 c ?
    1. visiting faculty fees
    2. tutorial fees
    3 material fees
    4 exam fees
    5 call center service fees
    6 p.t.a. fees
    7 counseling fees
    8 entrance fees
    9 semester fees
    10 education fees
    11 computer fees
    11 laboratory fees
    12.annual fees
    13.e.learning fees
    14.late fees
    15 extra fees
    above r all kind of fees among of those which fees should be claim ?

  2. harikrishnan says:

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

  3. T.A. Khan says:

    I am working in a CBSE recognized unaided school in Delhi. My two kids are studying in the same school. I get discount of 70% in tuition fee of my kids (as staff member as per Delhi Education Act.) other charges like Annual Charges, Development Fee etc i need to pay as normal. My school accountant add 70% (Tut ion Fee) discount to my income, hence I pay income tax on the discounted amount . I would like to ask that :
    1. Is this valid to add discount to my income.( Earlier they used to give me 12D form)
    2. Can I claim income tax benefit on the rest of the fee I pay (excluding Development Charges)
    3. If I can claim benefit then for how many previous years I can can claim.

    Please reply urgently

  4. umang agarwal says:

    can i get deduction u/s 80c for payment of computer fess for my children?

  5. reema says:

    if i have paid school fees can my husband claim tax deduction for the same or he has to pay the fees then only he gets deduction also my husband falls in higher income group as an assessee.

  6. saurabh pandey says:

    Dear sir
    I am assistant prof. in a private engineering college. I am paying the fees of my sister who is doing Master of Technology. My father is paying the fees for my brother who is doing B.COM and my second younger sister who is doing B.E. and my father is saving taxes on the fees of both too. Can i save the taxes on that fee?

  7. C.Das Gupta says:

    Can you please clarify me about admission or re-admission fees for Tax Tax rebate U/S 80C.Tution fees are paid monthly and Admision or re-admission fes are paid during the time of admission or re-admission.So would be much oblized if you kindly let me know admission fee is eligible u/s 80 c alongwith tuition fees?

  8. Nagaraj says:

    Can the exemption be claimed for the fees which is mentioned in the receipt just as “School Fees”. In fact there is a separate receipt is available with me for the building fund paid by me.

  9. rupal says:

    kindly , let me know can i have tax exemption on the education amount paid by me for my dependant siblings under 80C or any aother section. also let me knoe tax exemption under gift . how to do it

  10. sushil kumar says:

    Sir, I am a Govt employee. I have already claimed CEA of Rs.15000/- and reimburse made by the department. Further, I have entitled for rebate of tuition fee in income tax under section 80C.

  11. aman jain says:

    whether we take take deduction for ca final registration fees and examintaion form in our income tax return??

  12. Gaurav says:

    is tution fees paid in foreign currency by indian resident assess for his son to indian university… is assessee eligible for 80C? Please reply to my mail gaurav141@gmail.com

  13. rajesh rathi says:

    if admission fees and instutional examinations fees is includes as tuition fees. Can you please confirm if admission fees and instutional examinations fees are eligible for deductions

  14. HITESH says:

    I LIKE THIS COMMENT FOR MY KNOWLEDGE.

  15. Royston Vernon says:

    I have an adopted sister and I take care of her schooling. Can i submit her school fees for income tax exemption??

  16. NARAYAN LALA says:

    Can i take benefit of Housing loan if loan on Joint Name
    How much deduction allow.

  17. SATISH NEMANI says:

    Whether tuition fees paid for major son studying in B.Tch. from private engineering college is eligible for deduction u/s 80C?

  18. Sonu Aggarwal says:

    As per this paragraph “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.”
    IF there is four children in family can father and mother claim deduction separately for two two children?

  19. RC says:

    If we (both father and mother) have paid 1.2 lakhs as Tuition fee for the only child we have as Demand Draft, how do we split the tuition fee for Tax deduction

  20. M Gopalakrishnan says:

    “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.”

    With reference to above para, I referred the Taxman’s income tax reckoner wherein u/s 80C a Note 10 with Tuition Fees says: “The amount allowable as tuition fees shall include any payment of fee to any university, college, school or other educational institution in India except the amount representing payment in the nature of development fees or donation or capitation fees or payment of similar nature.”

    Can you please clarify what does the text “any payment of fee” refers to?.

    Doesn’t this include payment of fee towards library, lab, computer, special classes, games, books, transport, etc.?

  21. Asmita A Parab says:

    I given Tution Fees for Rebate under Section 80C at my office,but whether I will reimburse Tution Fees from office,which I entitled.
    Pl reply.

  22. Vishwas says:

    whether examination fees is allowable deduction u\s 80c ?
    Registration fees paid for professional courses (like CA CS ICWA) is allowable u\s 80c ?

  23. Naveen says:

    Dear All ,

    Thanks thsi is a very good section which is cleared all debut.

  24. RAMESH SEETHALA says:

    Sir
    Whether fees paid for children’s education to Universities in abroad can be claimed under 80C??

  25. S k verma says:

    Sir, I am a Govt employee. I have already claimed CEA of Rs.15000/- and reimburse made by the department. Further, I have entitled for rebate of tuition fee in income tax under section 80C.

    Please intimate me urgently.

    Thanking you

  26. anil kumar singh says:

    I am a Central Government employee. I paid tuition fee Rs.20000/- for sons education and also claim CEA of Rs.15000/- (including tuition fee amount). Can I get rebate of tuition fee of Rs.20000/- in income tax under section 80/C.

    please give me reply urgently.

  27. S K VERMA says:

    I AM WORKING HAS ACCOUNTANT(IN CHARGE OF INCOME TAX CALCULATION FOR STAFF)I HAVE TO VERIFY THE DOCUMENTS TO CONSIDER FOR TAX EXEMPTION, THE MAJOR PROBLEM I AM FACING IS THE GOVERNMENT SERVANT CAN CLAIM THE TUITION FEES FOR LAST YEAR FRO EG:15000, NOW HE/SHE DEDUCTED RS.15000 AND THIS YEAR TUITION FEES 20000/- TOTAL RS. 35000/-

  28. S K VERMA says:

    I AM WORKING HAS ACCOUNTANT(IN CHARGE OF INCOME TAX CALCULATION FOR STAFF)I HAVE TO VERIFY THE DOCUMENTS TO CONSIDER FOR TAX EXEMPTION, THE MAJOR PROBLEM I AM FACING IS IN TUITION FEE THE RECEIPTS ARE NOT CLEAR GIVEN BY SCHOOL MENTIONED HAS CONSOLIDATED TUITION FEE SO CAN I EXCEPT THIS AS TUITION PLEASE ANYBODY HELP ME

  29. Mausam sharma says:

    can my father can avail for deduction 0f tution fees if the tution fees is paid by bank loan

  30. Janki says:

    I am paying tuition fees for younger brother for his regular course of Bachelors degree. Am i eligible for this deduction?

  31. siddharth says:

    I am paying tuition fees for younger sister for her regular course of Bachelors degree. Am i eligible for this deduction?

  32. Tabish Qureshi says:

    I am paying tuition fees for two younger sister for their regular course of Bachelors degree and master degree. Am i eligible for this deduction?

  33. vinoth kumar says:

    I AM WORKING HAS ACCOUNTANT(IN CHARGE OF INCOME TAX CALCULATION FOR STAFF)I HAVE TO VERIFY THE DOCUMENTS TO CONSIDER FOR TAX EXEMPTION, THE MAJOR PROBLEM I AM FACING IS THE GOVERNMENT SERVANT CAN CLAIM THE TUITION FEES FOR LAST YEAR FRO EG:15000, NOW HE/SHE DEDUCTED RS.15000 AND THIS YEAR TUITION FEES 20000/- TOTAL RS. 35000/-

  34. jimmy says:

    my childrens fee structure as follows- Tuition fee;Special fee; Maintenance fee; Computer fee: Optional fee; Smart class fee; Swimming fee; P.T.A. from above what kind of fees get tax deduction as per 80c

  35. ramana.n.c.v says:

    I paid education fees of Rs.2,50,000/- for the purpose of education in USA….whether exemption can be claimed in income tax in india

  36. PRABIR KUMAR GHOSH says:

    I have paid Rs. 30000 for my son’s diploma course in animation in St. xavier’s college, kolkata… Is this money under deduction u/s 80C act…? Kindly let me know… thank you.

  37. SHAH ALPESH says:

    FEES PAID TO INSTITUTE OF ENGINEERS IS DEDUCT UNDER SECTION 80C

  38. Vasu Mithra K says:

    I have paid Rs. 32000/- as tution fee, and claimed Rs. 15,000/- (Maximum eligible)as reimbursement of tution fee from Central Government. Am I again eligible for deduction of Rs. 32,000/- under Sec 80C.

  39. neelabh says:

    sir my wife is doin a post graduate medical course in a pvt institute and she is dependent on me..her annual fee is 4 lacs..can i get rebate from income tax for her fee…my yearly income is 8.4 lacs and i fill premium of 28000 per year for my LIC policy..i am a govt staff..how much return i will get..kindly reply

  40. Dheeraj says:

    Whether the computer fee is covered in tuition fee for deduction in the Income Tax

  41. Purvi says:

    Hi,

    My name is Purvi, & my sister is dependent on me & i am paying her part time MBA fees. So can i get a tax benefit under 80C.

    Thanks.

  42. venkateswarlu ananthaneni says:

    Dear sir, i paid Ph.d(part Time)tution fee at an amount of Rs.13,000.00 in Vignan university, Guntur.

    is it applicable for Income Tax (form-16) under 80c

  43. yogendra says:

    my brother has totaly depand on me there education fees deduct under 80c

  44. SOUMYASWAMY says:

    I AM WORKING HAS ACCOUNTANT(IN CHARGE OF INCOME TAX CALCULATION FOR STAFF)I HAVE TO VERIFY THE DOCUMENTS TO CONSIDER FOR TAX EXEMPTION, THE MAJOR PROBLEM I AM FACING IS IN TUITION FEE THE RECEIPTS ARE NOT CLEAR GIVEN BY SCHOOL MENTIONED HAS CONSOLIDATED TUITION FEE SO CAN I EXCEPT THIS AS TUITION PLEASE ANYBODY HELP ME

  45. Malkit Singh says:

    Dear Sir,
    I am paying Tuition fees, Computer Fees, & Smart Class fee to the school of my kid. Can I take tax exemption on the above mentioned fees with transportation paid.

    Kind Regards,
    Malkit Singh

  46. Rajan says:

    Can I claim deduction u/s 80C of Income tax Act, 1961 for my sister’s child school fees who is currently with us

  47. Amruta.P. says:

    My father is retiared. So, I pay my younger sister admission fee. Can I see this is in tax saving.

  48. gopal says:

    dear sir please advice me truckunian accounting and income tax exemption

  49. sumit goyal says:

    Dear
    my query is whether grand parent can claim under section 80C for tution fees paid for their grand children, and if yes is it under the same section and what is the maximum limit?

  50. Aditya says:

    I have taken service of father under compensation ground, my brother and sister is fully dependent on me and studies at Engineering Colleges, Can i will be liable to produce fee receipt for rebate in tax upto 1,00,000.

  51. kamal barman says:

    my daughter is staying in creche for last 1 year. Can I claim for rebate under sec. 80C? Please reply.

  52. Subhash.Yewale says:

    under 80C other deductions have been made upto 85000 can i claim children’s tuition fees of 40000, under 80C which should not exceed 100000, should i claim tuition fees under 80C or separate.waiting for a good response.

    Thanking you,

  53. nanda das says:

    Dear,Sir,
    My son doing B.Tec 3rd year in Academy of Tecnology in West Bengal I give semister fees Rs74000/ to collage can I get income tax deduction ?

  54. SANJAY KUMAR says:

    sir, can i get rebate of income tax on tution fee and examination fee for two children.

  55. MOHD ARIF says:

    can i clain under sec 80c of my dependnet yonger brother tution fee.

  56. Hannan S Raj says:

    Sir,
    Is admission fees of colleges where monthly tuition fees is not collected,and the whole amount is collected at the time of admission, admissible for deduction under IT Act?

  57. If father pays LIC premiume on the life of Wife, daughter or any other children he can claim the deduction u/s. 80C for the same. It doesn’t matter children’s are married or unmarried

  58. RAJ KUMAR says:

    क्या पत्नी या अविवाहित बेटी जिसकी उम २१ वष से अधिक है जीवन बीमा की पोलिसी पर पिता जो सरकारी नौकरी में है इनकम टेकस में छूट ले सकता है? unmarried daughter also working in pvt.Co. and earned some income.

  59. surendr singh says:

    sir
    i am government servent. i paid my wife tution fee Rs65000.
    rebet IT my annual incom ?
    and purches NSC Rs 20000.
    thanks.

  60. karthik hm says:

    I am un married person i am paying the tution fee for my sister, please let me know if i can claim tax benefit against the same ??

  61. Sunil says:

    i am paying 1000 p.m tution fee and i am getting the same from private company. Now i want to know how much exemption under 80 c

    1000x 12= 12000 or 200x 12 =2400

  62. mahaboob ali says:

    i am receiving Rs 12000/- per year as children education allowance which is added in my salary. out of which 1200/- is exempted. can i still claim deduction of tuition fee paid for my son under 80c.

    regards
    M. Ali

  63. vivek patni says:

    For deduction in 80c what is mean to child for tution fees may i paid fee of my sister

  64. BPM says:

    My son school given receipt of Rs. 21000 and mentioned school fess (Not tution Fess) so should it eligible for the 80C ?

  65. Suhas Yadav says:

    If i paid tuition fees in the Month of March 2012 for April 2012 so can i take deduction benefit in the A.Y 2013-14?

  66. mannisha meshram says:

    if i included tuition fees which i received as reimbursment in my total salary of rs.15000/-. how much exemption is allowable on that amount? and how much amount i can claim u/s.80c?

  67. pankaj says:

    hi
    i know about 80c for income tax saving own part time study tuition fee , i can fill income tax under 80c

  68. vinay says:

    dear sir
    please tell me that admission fee is allowed for ded. u/s 80c or not?

  69. sunil singh says:

    i am in a government college and doing B.tech and paid a fee of rs 30000 of which tuition fee is up of rs 1000 and lab fee is 24000 and my semester fee is around rs 500 which of following fee may be taken for can deduction plz mailit soon………………………………………….
    thank u

  70. valarmathi says:

    in chennai schools are tution fees is mentioned that term fees,so that term fees is acceptable for tax.

  71. PANKAJ PATEL says:

    dear sir
    i want know abt which fees can iclaim under sec 80 c ?
    1. visiting feculty fees
    2. tutiorial fees
    3 material fees
    4 exam fees
    5 call center service fees
    6 p.t.a. fees
    7 counciling fees
    8 entrence fees
    9 semester fees
    10 education fees
    11 comptuer fees
    11 laboratary fees
    12 extra fees
    above r all kind of fees among of those which fees should be claim ?

  72. Basu says:

    Hi,
    I am paying the Tuition fees for my niece. Pls let me know if I can claim tax benefit against the same.

  73. G. Chari says:

    I am an NRI, My earnings in India is NIL. I have given capital sum to my wife, and she has deposited in banks, but it is kept in joint names with me. She gets an overall interest of Rs. 350,000 annually. She gives Rs. 50,000 for LIC and Rs. 85,000 for our elder son’s higher education. Can she claim exemption under Section 80C

  74. venkat says:

    hello,
     if am earning 4,50,000 per annum.i have savings of 1lakh under section 80-c,remaining 1,50,000 is my taxable income.my doubt is what is the excemption limit for section 80-d and other sections.

  75. vipin pitaliya says:

    can a grandfather claim deduction u/s 80c for payment of tuition fee for his grandson

  76. Vikash Kumar says:

    Dear Sir,
    Pls advice there is any procedure for issue RC against Education loan?or can any bank issue RC against education laon if the student has not able to get job for repay the laon and his family condition is so bad.if a student unable to repay the  education loan within time then bank can issue the RC against him.
    Pls get this and and kindly advice for this issue.
    Awaiting for your Immediate Reply. 

    Thanks and Best Regards

        Vikash Jaiswal
          Delhi,India

  77. CA Harshit Goyal says:

    i think that tax department should give the deduction benifits of payment to private coaching intitutes for professional courses like (CA, engenearing, medical etc.).

  78. Durganand says:

    I am Central Government employee, s the reimbursement of tuition fee and medical allowance  are taxable? If taxable under what section?

  79. jyotih says:

    hello , i am working unmarried woman can i claim my brother’s tution fee as my father is a retired person

  80. Dhaval kurani says:

    I want to know applicability of section 80 C for payment of Education Fees in case of legaly more than 1 wife (say 2 wives) & each has 2 children…………………

  81. Nimisha Mistry says:

    ” 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 ?

  82. RAKESH, DHANBAD says:

    I am under new pension scheme and my employer has included the contribution i.e. 10% of  my salary, given by employer,  into my income. Please tell me can i take benefit of this contribution excluding 100000 limit under 80CCD(2).

  83. tribhuvan says:

    If i have paid LIC Policy being due in last year December 2011 & paid in current year in May 2012 with applicable penalties
    Can i claim the same agaist last year tax liability.

    Awaiting reply

  84. Nidhi Mathew says:

    Dear Sir,

    I have a query regarding S. 80 (e) Exemption under the IT Act. I availed an education loan in 2010 and have started working now. My office has categorized my employment as a “professional” and not as a salaried employee. I want to know whether as a professional fee earner (they pay me a retainer fee) if I can use this deduction. If not, are there any other methods that I can claim a deduction under the IT Act as a professional fee earner. Can I make an application to the regional AO to grant a certificate for exemption of TDS or will I have to file and claim taxes at the end of the financial year.  Thanks.

  85. TechBang says:

    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?

  86. TechBang says:

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

  87. parvateesam says:

    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

  88. parvateesam says:

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

  89. Veena N. D says:

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

  90. raj says:

    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.?

  91. Ankit says:

    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 ?

  92. Puneet Aggarwal says:

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

  93. dharmesh Modi says:

    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..

  94. dharmesh Modi says:

    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..

  95. Kishor Kadam says:

    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.

  96. Ashish Dwivedi says:

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

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

  97. kumar says:

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

  98. Susan says:

    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

  99. Susan says:

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

  100. abhishek says:

    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

  101. NARENDRA NATH says:

    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 

  102. Siva Kumar says:

    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.

  103. Debasish says:

    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.

  104. Sunil Gupta says:

    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?

  105. priya says:

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

  106. Vinay Murkar says:

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

  107. Yes you can as allowance are irrespective of expense incurred.

  108. sanjay says:

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

  109. suresh.P.V says:

    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.

  110. Dhandu says:

    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

  111. Dinesh Agarwal says:

    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 ?

  112. Alok kumar says:

    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

  113. kishor says:

    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

  114. Rose says:

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

  115. Vishnu Shankar Agarwal says:

    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????

  116. Sharad Marathe says:

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

  117. K.sadhasivam says:

    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?.

  118. Drsanjeevdmr says:

    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

  119. pankaj gupta says:

    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.

  120. J C Batra says:

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

  121. S k Srivastava says:

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

  122. Anand Mohan says:

    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.

  123. Perpet says:

    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….

  124. Sivaram says:

    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.

  125. K.saravanan says:

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

  126. Pramod Bhatt says:

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

  127. Nipun says:

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

  128. Rohit Makkar says:

    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.

  129. Jayanta Saha says:

    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.

  130. PRIYANKA GUPTA says:

    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.

  131. anil says:

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

  132. Chandrasekar says:

    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.

  133. Abhay Jain says:

    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

  134. Abhisek Roy Chowdhury says:

    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. 

  135. prakash appu says:

    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.

  136. prakash says:

    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.

  137. George says:

    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

  138. Dalbeer rawat says:

    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…..?

  139. Desai Gowda H S says:

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

  140. Ranbir Singh says:

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

  141. Dharanidhar Mallick says:

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

  142. Nihal Jain says:

    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

  143. Moni says:

    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

  144. pragati says:

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

  145. lovely says:

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

  146. Anita says:

    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 .

  147. avinas jagtap says:

    can i claim donation in tax ?

  148. Jitendra says:

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

  149. kavindar says:

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

  150. jigar mody says:

    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).

  151. MYK says:

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

  152. harish garg says:

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

  153. pankaj says:

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

  154. Sachin Belhe says:

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

  155. jugal kishore says:

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

  156. Rabindra says:

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

  157. Deepak Kanoria says:

    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.

  158. jogendra pandey says:

    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

  159. manmohan says:

    no, it will come under income from business and profession

  160. Mathivanan says:

    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.

  161. Monu says:

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

  162. Harish Kharwa says:

    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.

  163. Paresh says:

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

  164. VIVEK PATHAK says:

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

  165. Sunil Kumar says:

    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.

  166. Paras Gaur says:

    Rs. 100000

  167. Paras Gaur says:

    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

  168. SELVAKUMAR.S says:

    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.

  169. Chintan Patel says:

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

  170. Chintan Patel says:

    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.

  171. Ashutosh Kumar says:

    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

  172. anand says:

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

  173. sk.meena says:

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

  174. Yogesh Potadar says:

    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

  175. Yogesh Potadar says:

    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

  176. Pankhil says:

    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

  177. pradeep says:

    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.

  178. RAJESH says:

    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

  179. Lalit says:

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

  180. jay says:

    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/-

  181. sanny says:

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

  182. T.kishore says:

    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?

  183. Piyush says:

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

  184. arvind kumar gupta says:

    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

  185. Dhaval Patel says:

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

  186. Vijay Kumar says:

    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?

  187. anita says:

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

  188. Gaurav says:

    Really very useful information

  189. B.MALLIKARJUNARAO says:

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

  190. Yes the same can be taken

  191. Ponti says:

    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?

  192. rathe says:

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

  193. sunny says:

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

  194. Abhijit says:

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

  195. S.Ramaswamy says:

    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.

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

  197. Nitin says:

    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

  198. Kassim says:

    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

  199. anil says:

    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

  200. Mahesh Prasad says:

    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

  201. Pankaj says:

    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.

  202. Salman says:

    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.

  203. CA Sandeep Kanoi says:

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

  204. ajay agarwal says:

    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

  205. Sachin Gupta says:

    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.

  206. Ramachandran PV says:

    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

  207. Kuldip says:

    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?

  208. shailendra says:

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

  209. R C JAIN says:

    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

  210. Sanjay says:

    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” ?

  211. pawan says:

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

  212. M.Manohar says:

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

  213. family planning allownce is taxable income or not???

  214. vinod says:

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

  215. V A FAPAL says:

    TERM FEES,ADMITION FEES LABORATORY FEES AND OTHER FEES ALLOWABLE

  216. shekar says:

    TERM FEE IS ALLOWABLE UNDER SEC 80C DEDECTION

  217. shekar says:

    whether term fee is allowable under sec 80c dedection

  218. CA Sandeep Kanoi says:

    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.

  219. aajay says:

    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?

  220. CA Sandeep Kanoi says:

    One Lakh Maximum

  221. nitin says:

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

  222. dabas says:

    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.

  223. bhawna says:

    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?

  224. Wickiam Pereira says:

    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

  225. ashish says:

    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

  226. CA Sandeep Kanoi says:

    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

  227. Mathew says:

    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?

  228. CA Sandeep Kanoi says:

    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.

  229. Muralidharan says:

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

    Would appreciate your reply.

  230. Kirthiga Rao says:

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

  231. kishan says:

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

  232. D R Padwal says:

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

    Pls reply

  233. 80C deduction is only one lakh but on salary arrears you can claim relief under section 89(1).

  234. SURESH KUMAR says:

    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.

  235. Bharat Kumar Dhanawat says:

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

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