- CA Sandeep Kanoi
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- 07 Jan 2020
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This article will cover in depth details regarding deduction under section 80C with respect of tuition or school fees paid for education of children alongwith some practical issues faced by taxpayers.
Page Contents
- Deduction u/s. 80C for tuition / school fees paid for education of children
- Who is Eligible for Section 80C Deduction:
- Maximum Child:
- Expenditure paid for self education not allowable: –
- Fees paid for spouse:
- Maximum Limit for Section 80C Deduction:
- Deduction available on payment basis: –
- Section 80C Deduction not available for part time course:-
- Fees for Private tuition/Coaching Classes not eligible for deduction u/s. 80C :-
- Location of University, college, school or other educational institution:
- Allowability of pre-nursery, play school and nursery class fees: –
- Not allowable Expenses:-
- Summary of Above Provisions
- FREQUENTLY ASKED QUESTIONS ON DEDUCTION FOR TUITION FEES U/S. 80C
- Q.1 Can an unmarried person can claim deduction u/s 80C of Income tax Act, 1961 for school fee paid for 2 children?
- Q.2 Can I claim deduction u/s 80C of Income tax Act, 1961 for my adopted child’s school fees?
- Q.3 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?
- Q.4 Can I claim deduction under section 80C for tuition fees paid to an Indian institution for my wife’s education?
- Q.5 I and my wife both paid for education of our one child. My wife paid 70,000 and I paid 1,60,000/- can we both claim deduction?
- Q.6 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?
- Q.7 I am a working women and I am paying the education fees for my husband education. Can I claim the deduction for this?
- Q.8 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?
- Q.9 Can Mother claim the benefit of tuition fees paid for his son/daughter.
- Q.10 If a couple have four children, can they both claim fees for two children each?
- Q.11 If a Couple has one child and paid a fees of Rs. 250000 can they both claim tuition fess 150000 each ?
- Q.12 Ram has paid tuition fees for his child 20000/- in February 2019 relates to period march to June 2019, how much amount he can claim deduction in assessment year 2019-20?
- Q.13 Is Late fees paid with tuition fees is eligible for deduction ?
- EXTRACT OF SECTION 80C
Deduction u/s. 80C for tuition / school fees paid for education of children
Who is Eligible for Section 80C Deduction:
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 80C 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 for Section 80C Deduction:
Deduction for tuition Fees is available up to Rs. 150000. Please Note that aggregate amount of deduction under section 80C , 80CCC and 80CCD shall not exceed Rs. 1,50,000/-.
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 2019 if Paid in March 2019 will be eligible for deduction u/s. 80C in A.Y. 2019-20.
Section 80C 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 No. 20/2015 Dated 02/12/2015)
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 Rs1.5 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 Rs 1.5 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.1 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 sub-section 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.2 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.3 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.4 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.5 I and my wife both paid for education of our one child. My wife paid 70,000 and I paid 1,60,000/- can we both claim deduction?
Answer: Yes both of you can claim deduction u/s 80C up to a maximum of Rs. 1,50,000 each. You can claim deduction up to 150000/- and your wife can claim deduction of Rs. 70,000/-.
Q.6 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.7 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 1.5 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.
Q.8 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.
Q.9 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.
Q.10 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.
Q.11 If a Couple has one child and paid a fees of Rs. 250000 can they both claim tuition fess 150000 each ?
Answer: yes ,they both can claim deduction for 150000 each subject to they have actually paid same amount. If husband has paid 1.50 lac and wife has paid 1 Lakh then husband can claim 150000 and wife can claim 100000.
Q.12 Ram has paid tuition fees for his child 20000/- in February 2019 relates to period march to June 2019, how much amount he can claim deduction in assessment year 2019-20?
Answer: He can claim full 20000 Rs in assessment year 2019-20 , 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.
Q.13 Is Late fees paid with tuition fees is eligible for deduction ?
Answer: No,late fees is not eligible for deduction under 80C.
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.
(Republished with Amendments)
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Respected sir.. I am ammu(widow).. I have 2children .. I am poor family… My children’s are studying 5th and 3rd..nobody can help with my children education.. I worked in small clinic.. That salary not able to pay my children study fees so kindly help with my children.. My father also died last year.. So please help my children sir… 🙏🙏🙏
My first year tution fee is cancel because I have a back… So i can get second year tution fee if I pass in second year
if assessee has paid tuition fees of his nephew who is dependent on him, can he claim deduction of tuition fees?
If a father or mother made payment of tution with other person account whether they can claim deduction under Section 80C or not ?
My wife is a free lance consultant. She has paid for her own fees for Ph.D. at IIM Indore. Can she book this fees as expense from IT return perspective?
What is deducted for annual fee and
Examination fee school level
Can a central government employee claim tution fee for two child in 80c when the tuition fee reimburse by central government
Tuition fee is36800 for one child but reimbursement amout is 27000 per child
How to claim deduction under Tuition Fee if school is charging fees under Composite & Exam Fee?
My son studies in Noida and got a composite fee amounting to Rs 1,39,541, please advise how much can be claimed by me under 80C
Sir, can I claim rebate under section 80C for all other expenses related to education such as purchase of books, stationery, uniform and shoes apart from tuition fees paid to the institution?
my kid is bachpan play way. tution fee from this school is applicable for income tax exemption or not?
I paid the tution fee of my sister and brother, can i claim it for income tax deduction, and they are dependent on me
MY son school has given paid fees as mentioned “Education fee” in receipt. SO I submited it in my account office for deduction under 80C …. But account officer refused to involve it in under 80 C….. He said only Tuition FEE word can be covered in it…… So what is the difference between EDUCATION FEE AND TUITION FEE???????
Sir, I have paid Tution fees for my Son for ICMA Final course. Shall this fees is eligible under section 80C
I HAVE CLAIMED 25000 AND AFTER DEDUCTING TDS OF RS 5000 #20% I RECEIVED RS. 20000 BY MY EMPLOYER. WHETER 25000 SHOULD BE INCLUDED IN MY GROSS SALARY INCOME AND AFTER THAT U/S 80C DEDCUTION OF RS. 25000 CAN BE CLAIMED.
Can we claim eduction fee?. In some school they are mentioning as education fee instead of tutition fee.
Sir can a senior citizen or pensioners claim tuition fees paid for their grandchildren under 80c
What is the difference in between professional educational fees and tuition fees.
Hi
Being a sister, can I claim tution fees paid for my brother’s education (engineering degree) under section 80C with stipulated limit.
I have paid my daughter’s college education fee (Hotel Management Degree) as Registration fee Rs.22000, Study Center fee 18000 and practical fee Rs. 25000, Can I claim these all fees u/s 80C ?
AS A GRANDFATHER I AM PAYING TUITION FEE FOR GRAND DAUGHTER
WHETHR AS A GRANDFATHER CAN I CLAIM IT EXEMPTION
If a child join for any school in India can parents claim deduction U/S 80C
I have adopted a child less than 1 year old and expense including his one time insurance is 4.0 lacs. Can I get any tax benefit on expenses.
Can I claim tution fees of my preschool kid for 80 C?
Sir school takes as a fee
Tution fee – 1200 per month
Computer fee – 150 per month
Pupil fund – 125 per month
Which will be deductible
My department says that only 100 per month fixed amount will be deducted for everyone. What shall I do?
Hi.. I am paying fees for my niece. Can it be included under this section?
Can I claim rebate on computer fee as the school charges a computer fee in addition to the tuition fees for my children?
Can I claim deduction u/s 80C of Income tax Act, 1961 for my adopted child’s school fees?
Can I claim deduction u/s 80C of Income tax Act, 1961 for my wife.
Schools are taking a total amount of Rs.1,00,000/- per year and give receipt accordingly. Nothing has been specified. Receipt says Simply school fees of Rs. 1,00,000/- has been received.
How much amount can be claimed under 80C ?
i reimburse tution fees of my child can i deduct in 80 cc for tax saving
Does vidhyalaya vikas nidhi paid to Kendriya Vidhyalaya qualify for deduction under section 80 c as tuition fee.
Can have claimed on Tution Fess in Section 80C.. But the tution fees would be paid my husband in bank account .. I have to be claimed on my Income tax as section 80c
Suppose if I take home loan of ₹20lakh paying an EMI of
₹19229, what r the components that I can claim as income
Tax benefits. And how can I can claim? Can u plz explain
Along with an example bcoz I am really confuse abt the
Component (principle/interest) that I can claim.
SIR,
WE HAVE PAID RS. 300000 FOR MY YONGER CHILD ENGINEERING EDUCATION,
WE HAVE CLAIM REBATE OR NOT
Can i claim deduction for tution fee paid for my grand son undder section 80c
An education fees is paid by Grandfather. Whether he can take the benefit from Tax Exemption.
Maharastra Govt announced that there will fee concession those studying in Engineering or Medical College, if the family income is less than 6 lakhs.
But my question is what about if two students are studying and then any concession if the limit is not in that range.
I am a gov employee I got as educational allowance for rs 18000 for my child but actually expanse is rs 30000 how can I apply for tax deduction
I paid tution fees for my son’s education year 2018-2019 on feb2018.May i know which assessment year i’m eligible? FYI, I already filled income tax for the assessment year 2018-2019, Thanks in advance.
IF THE INSTITUTION IS NOT MENTIONING THE BREAKUP IN BANK CHALLAN BUt FOR IMPATING EDUCATION ONE FEE IS COLLECTED(GROSS) WHETHER FULL AMT IS ELIGIBLE UP TO 150000(now many colleges/schools are following)
My father passed away. I am now paying for my sibling’s education. Is that eligible for 80c?
Fees for the F year 2017-18 paid on March 2017 in advance. Can I claim deduction u/s 80 c in Assessment year 2018-19
if I single not married, I paid college fees of my sister or brother child can I take the deduction under 80 C
I am government employee my elder son study at USA and younger at bengaluru. I have paid tuition fees and hostel fees also both son(hostel fee elder son 40000 PM and elder son 65000 per year . I am taken education loan for elder son, currently I have paid only interest.
1. My question is: 1) whether I can take Income Tax exemption or claim under HRA? If yes both son or?
2. Any limitation? Or any rules
3. Which benefits I can avail on the above expenses?
I want to know the professional courses are comes under 80c or not??
A person is having three children.Last two children are twins. Can he claim tution fee paid to all three children for the benefit of income Tax deduction.Please reply.
I paid tution fee for my brother.is it come under section 80C for deduction.my father is also depend on me.
I paid tution fee for my brother(I am legal guardian).Is I take tax benefit or not?
I am a govt employee and want avail the deduction under 80C towards tuition fees of child studying in UKG, but the employer/office is not accepting by saying that it can only be allowed if you have submitted the Children Education Allowance bill for that particular period and received the reimbursement of CEA from department. Hence, I need any authenticate clarification/Answer, So that I can show/submit for getting exemption.
My wife is doing Bachelor degree in education. She is dependent on me and I am latitude course fees. Can I avail the tax exemption on her course fees. As I got to know from your post that it can be upto a maximum of 100000.
Hi,
Can we claim child daycare expenses under Sec.80 or is any ?
I am paying education fee for poor children who cant afford for education. Shall I show that for my IT exemption. If so in which head
Can HUF claim Deduction of School Fees ??
I am staying in a hostel. Can I claim for my hostel fee or submit it as Proof., if so which section it comes under ? Plz reply me
can i claim deduction tuition fee for abroad study
Sir,
Is tuition fee paid to parallel college for degree course eligible for deduction under 80 C?
OK
DEAR SIR,
IN A.Y.2013-14 I HAVE NOT TAKEN DEDUCTION U/S 80C WHAT WILL I DO NOW?CAN I CLAIM NOW?
I have paid tution fee for my son Rs. 70000/- for BE 1st year studying in a private college(Govt regonized).
Am I eligible to claim under sec 80C for the amount.
Kindly let me know if tuition fees paid abroad can be claimed Under sec 80 C / CCA etc….
the information seems outdated, AY 2016-17 is given as latest, whereas we are looking for AY 2018-19!!
please give updated limits and rules..
I strongly believe that term fee is eligible for deduction. please reconsider opinion expressed by you in this regard.
If I have no children and I am paying school fees of sisters or brothers children (due to my sisters / brothers bad financial condition). Can I claim deduction u/s. 80C on this payment?
MY SON AVILED EDUCATION LOAN AND PAID COLLEGE TUTION FEES CAN I CLAIM DEDUCTION U/S 80C ?
Can a Grandparent claim Tuition Fee U/S 80C deduction for a grandchild if his/her parents are still there?
If I paid tuition fee rs 13000 For AY 2016-17 (FY 2015-16) for my daughter. Then is it fully allowed as deduction ? and paid rs 12000 For sukanya samriddhi yojana for The same AY Is It Also Allowed??? Please Help sir….Thanks
I want to know that my wife is housewife and has only one source of income of interest on fdr and I transferred the amount in her account for paying tution fees of my children and then fees paid in her account . Can I claim the deduction in my ITR
Hi, i have following query, please reply.
I do not have my own child/children, but I voluntarily sponsor a kid’s education whose family is financially weak. I have the bills/receipts of fee payments. Can i claim this under tuition fees?
Can i claim for dance and Abacus fees for my child and
Sir my daughter studying in B-Tech and taking admission through NRI sponsored . Can I avail benefit under 80c . Please suggest
Does Admission fees comes under tuition fees?
I have an query :-
If aggreed fees have given, including all these
Tution Fees :- 8000
Term Fees :- 1300
Library Fees :- 400
Examination Fees :-1050
Gymkhana fees :- 500
Laboratory fees :- 500
TOTAL :- 11750
So, now how Much amount of deduction we can claim .
I have pay Rs. 1.50 lakh for tution fees in my child by cash, Can i deduction claim U/S 80C full amount ?
We are railway employees and our accountant section often says you can take any one benefit either children education allowance or tution fee rebate.What is the rule?
Can I claim deduction under section 80C for Computer fees, exam fees paid with tuition fee.
Sir,
Can you clarify that,
U/s 80C, In Tuition Fees column,
Can I taken into account
Tuition Fees plus
Special Fees paid for the institution.
My Son is studying Engg college and they are collecting
Tution Fees Plus Special fees (Excluding Technical, Development,
Sports and Association Fee).
children education allowance not claimed in this year but if rebate of tution fee.
In absence of father when a elder brother is paying fees for his younger brother education, is there exemption in such case?
well, highly informative, and would like to ask one question, in case of multiple children in second issue whether the IT rebate is for 3 children on restricted to two children?
Thanks Sir for such a informative article
Hi. I am a salaried person and paying Tution fees(University/College fees + Private course fees) of my younger brother. Can I claim his tution fees under section 80C.
My Son Studying in M.Sc.. Can I claim under 80c
Hi sir
My Son have study last year B.com . I have paid Rs 25000/- fees for full year.. College Receipt mention that College fees. but my company have disallowed for 2016-17 IT proof declaration reason Tution Fees not metion on Receipt
kindly suggest
Thanks
Mayur
Dear Sir/Madam,
i had paid tution fees of one children Rs 36000/- ( Rs 12000 per quarter) in FY 2016-17. The school authorities are providing me receipt of Rs 14400 only. The justification was 40% were the amount deduction our tax by them.
Please guide me
Please confirm whether YEARLY SPECIAL FEE, PROFESSIONAL DEVELOPMENT FEE & UNIVERSITY FEE included in College Fee Receipt (TUITION FEE shown separately) are eligible for deduction.
Sir,
Please tell me the amount paid as admission fee shall be considered under 80 C section or only the tution fee will be considered.
COMPUTER LITERACY CHARGES RECEIVED BY COLLEGE FOR MY DAUGHTER IS IT EXEMPTED UNDER INCOME TAX ACT PLEASE HELP ME AS SOON AS POSSIBLE
Is section 80c and 80d covered the same amount @ Rs. 150000/- or both section has separate amount.
MY SON 19 YRS OLD. HE EARNS BY TUTION, AS BECAUSE HE FILLING RETURN THROUGH THE E-FILLING . HE DOING THE B TECH COURSE, AM I ELIGIBLE IN 80C FOR HIS TUTION FEES.
Whether the handicapped employees of central government can be treated as tax exempted under section 80U based on the disability percentage mention in the certificate pasted in Service Register?
I took admission of my daughter for jr.k.g. in school in June, 2016 and paid School fees for 6 months then I cancelled the admission in Nov.2016. Then I took her admission in Sr.K.G. in another school in Nov.2016 and paid full fees.
Both the Fees are eligible altogether for educaion cess under 80 C, please guide
education fee all redy we are pay not saving so way section 80c
I paid my sister tution fees, i have no father and my mother is house wife i m only a earning source, can i take tuttion fee deduction in income tax.
i paid my sister annual tuition fee 65k INR, can i show it under 80c ?
can i get rebate on tuition fee paid for my daughter-in-law by me
Can I claim Tuition Fee of my nephew who has joined one of Institute for Engineering preparation?
can i claim deduction for my brother education ??As,
I am paying the whole money instead of my father.
Can i Claim a deduction for my brother if Tuition Fees are paid to Pvt Ltd tuition
Can I claim deduction u/s 80C of Income tax Act, 1961 for amount paid to my son’s school towards Uniform and Books and Stationeries
Can I claim deduction u/s 80C of Income tax Act, 1961 for Computer fees paid to my son’s school
is the tution fees paid mentioned below is eligible for exemption under the any clause of incometax.
Sirs I paid tution fee for the wife of my son i.e my daughter in law for FY15-16 and again in Fy16-17.She is doing post graduate course in microbiology called MD from Subharti medical college Meerut recognised by MCI and UGC
Dear Sir Can I claim tax rebate for the tution fee paid for the post graduate course of medicine studying in aprivate medical college recogniged by MCI and UGC..Ihave paid fees in FY15-16 and FY16-17.Please advise me how to claim the rebate.
Dear Sir,
I have paid tution fee of rs. 6.15 lacs for my daughter in law(Wife of my son)in year 2015 and again in the year 2016 for afull time post graduate course in medicineMD Am I eligible for the deduction under 80c.
sirs,
This year I have worked first 6 months as salaried person and later 6 months and i have invested 1.5 lkhs in PPF and tax deducted as per salaried class. I have worked as consultant / professional and they have deducted 10 % of income at source as tax. kindly guide me which ITR FORM I have to use for e-filing my return directly to cpc bangalore.
Refer Circular No.20/2015 dt.02.12.2015 “It is clarified that the amount allowable as tution fees shall include any payment of fee to any university, college, school or other eligible institution in India except the amount representing payment in the nature of development fees or donation or capitation fees or payment of similar nature.
Accordingly, payment for tutorial fees, computer fees, Term fees are eligible for deduction u/s 80C.
tuition fees paid by grandfather, grandfather can claim deduction under 80C ?
my aunt have 3 daughters , first is the elder daughter and second two are twins , can they claim tax exemption for 3 children u/s 80c ???????
plz guide
thanks
I’ve a younger sibling aged 6yrs. I sponsor his education. Can I claim tax deduction?
can grand mother who paid the tution fee for 2 grand children, claim tax deduction
hi,
my son’s tuition fees is 90 thousand for the academic year 2016-17. i am paying it in two installments for example first installment before 31st march 2016 i am paying 45000 and the second installment i am paying on April 30th 2016.
can i claim deduction under 80C for two financial year ? year ending march 2016 (for I st installment ) and as well as year ending 2017 (for Second Installment)
I have taken education loan for my son’s education and tuition fee is paid with the loan amount. Will this tuition fee paid be qualify for deduction u/c 80C??
But Bala will she be able to avail the deduction benefits if she is not the one who is earning to pay the tuition fee?
Wah ! person is unmarried and claiming expenses of whife ? Tussi great ho rao ji.
No sir, only academic tuition fee
No sir, but in the wake of queries above, in my view there should be change in law to meet the expenses of dependent siblings also, due to Indian system of caring families.
No sir, only tuition fee qualifies. it specifically mentions tuition fee, examination fee and registration fee has character of of administration nature , thus disqualified.
Same as above, No Hindu no muslim, all are Indian or say humans. However Salam to your jajba !!! You will get benefit maximum of two children in a year on paid basis, section does not specify that the children should be your biological children.
Term fee is not clearly excluded from tuition fees as per sec. 80C, so can i take the deduction of term fees.
Hello, I am paying fees of my brother’s education, and I don’t have father. He is dependent on me. so, Can i get the deduction of his fees from tax ? I have paid his fees by Cash.
Dear Mr. CA Sandeep Kanoi,
I shall be very grateful to you, if you could reply on my below question.
I have been paying tution fees of my daughter in March for the Academic year 16-17. As per above we can consider this amount for tax exemption of year 16-17. Please suggest.
Dear Sandeep
in case tution fees is paid in advance then deduction will be available on payment basis or in year of expense? e.g. Fees paid in March 2016 for FY 16-17 of Rs. 1 lacs then deduction will be allowed in FY 15-16 or FY 16-17? Please clarify.
Suppose my expenditure on child’s education is Rs.60000. My employer reimbursed me Rs.20000 as children education allowance. What will be the tax implication? Will Rs. 60000 come under 80C?
my son`s school mentioned as Fees only on the fee slip , shall i eligible to take tax benefit under tution fees
Tuition fee for BBA is consider under 80C or not ??
My 2.11 yrs baby girl got admission in lower nursery. Admission charges is exempted? can anyone advise in a **STAT** mode pls 🙂
I AM IN GOVT. SERVANT … MY CHILD IN CLASS 12TH CAN REBATE ..
currently i m a central govt. employee and i want to rebate of income tax through Children education allowance can i do and how much rebate for me in this circumstances ?
sir i requested to share the ans if any one have , on my e-mail id i.e. [email protected]
Yes kidly tell me that i have one son and studying class 8th, its addmission fee is rs
20000,but tution fees are 25000,therefore how i will submit under 80c. Both fees are may posible under 80c.
if anyone is taking the benefit of children allowance i e 100*12=1200 yearly and deduted this amount in gross salary,can he take the benefit of tution fee paid by him under 80c,
i mean to say that if anyone is eligible for both benefit u/s 10/(14)(ii) and u/s 80c
I have sent my Son for Further Education to Europe, Paid Fees from Indian Bank amounting to 13000 Euros can i claim that
my son studing in b`tech in IP university in delhi ?i paid acadmic fee 40000 can i claim for deduction income tax
university acadamic fess deduction income tax for b`tech
whether registration fees paid for professional course (CA CS, CMA) to the institutes are eligible for deduction of 80C?
i have a own sister, she is studying btech. i am paying her college fees. and i have a one more sister(Not a own sister) , and i am paying school fees for her daughter. Kindly let me know can i show those details in this tax savings.
Being Hindu, if i am paying School Fees of two Muslim Childs, can I claim deduction of such fees paid? I whose name the School Fees Receipt is required to be? Please guide/reply.
My Son is studying in IIT. Fee Head Description shows fees paid towards Tuition Fee, Examination Fee and Registration Fee along with other fee structures. Can I claim deduction against Examination and Registration Fees?
Can i take rebate on tution fee of university share under section 80 of income tax
. Can I claim deduction u/s 80C of Income tax Act, 1961 for my dependent sister’s school fees?
dear sir i am central Govt employee my full family dependent me. My younger brother & sister college fees for regular course deduction for tax please reply
Will daycare fees for my child be considered for tax deduction?
Can an unmarried person can claim deduction u/s 80C of Income tax Act, 1961 for school fee paid for whife?
I have already exhausted my 80C limit for the year through PF/Home loan principal etc, can i still get additional deduction for tuition fee paid for my child’s education.
Good consultations
Sir i wants to know that can i avail tutorial fees to in tax benefit 80c or not or in other slab
I am paying 90000 fees for my kid in 3 installments (means 3 terms) can I claim that under this tuition fee
Q. My daughter is studying 1 year diploma course on Remote sensing & GIS from Jadavpur university (July 2015 to Aug 2016). Total course fee Rs. 42000/-. They (Jadavpur University) will take the amount in three installments through DD. which I have already paid for Rs. 32000/- in favour of Jadavpur University. Can I claim tax deduction? Kindly advice.
i am a central govt employee. in previous year i got deduction of rs. 2400.00 from my income as child education allowance under section 10(10).
shall i get again another deduction u/s 80c of my paid tuition fees of my two children to meet up savings 1.5 lac.
Are publication charges in open access journals exempt from tax deduction?
Can the fees be paid in cash? If yes, how can it be decided which parent paid how much?
Can I apply for tax-exemption if I pay for my brother’s education. My father is also a working person.
i m working woman and i hv taken education loan of my son. can i avail tax benefit on his tuition fee amount
Thanks, I got my answer in your post.
Fees for Private tuition/Coaching Classes not eligible for deduction u/s. 80C .
Hi,
Can I claim School Tution fees and Coaching tution fees (both) for a child in 80c Tax benifits ?
I am a retired senior citizen and I am a Tax payer on the interest which I receive from Banks. My son is studying and he gets monthly stipend from the institution and he is also a taxpayer. As a parent, can I claim deduction under Section 80(c) for the tuition that I pay for his studies. When I approached an auditor, he told me that if he is earning, I can not claim under section 80(c). Where is that rule written in the Income Tax act?
Kindly clarify.
Prof.Murty
The article is very informative. Thank you Sir.
hi sir,
i am paying my sister college fee can i claim on 80 c
I m govt servant n I m paying my sister’s college fees as my father is no more my sister is totally dependant on me…
So, can I claim for my sister’s education fees…
I m govt setcant n I m paying my sister’s college fees as my father is no more my sister is totally dependant on me…
So, can I claim for my sister’s education fees…
Dear sir , i want to know about college fee can i claimed under sec 80 c ?
Can grand praents can claim deduction for payments of school fee for grand son/dughter u/s 80c ?
My daughter is 19 years old and she has a taxable income. I paid his school/college fees regularly and claim Tution fees u/s 80C regularly. But last year , I paid her fees of Rs. 50000/- by D/D from her savings account, although I transferred half the amount of fees in her account from my savings account and half amount of the fees was deposited in cash in her account by me. Can I claim deduction of Tution fees u/s 80 C. If yes, whole amount of Rs. 50000/- or half amount i.e. Rs. 25000/- . Please guide .
I am working as an accountant in a Govt. office. I want to know if tution fee is being claimed for last financial year along with the current then whether it will be taken for rebate or not if it is being taken for income. Can a person get rebate more than 2400 in a financial year?
can grand parents can claim deduction for payment of school fees for grand son/duaghter u/s 80c ?
can grand parents can claim deduction for payment of school fees for grand duaghter u/s 80c ?
Sir,i pay my younger brother fee who is in class 12th.
Is i am eligible under deduction 80c.
My father is not alive . My mother is not employed . My sister is studying in 11 th standard and both are my dependent and there is no income source except me as I am working as software engg and bearing all home expenses including school fees for my younger brother . can I take rebate under section 80C against the tution fee paid for my younger brother. Pl reply urgently. Thanks n regards education-of-children.html#sthas
whether children education allowance is reimburseable in arrears due to enhancement of school fees from 4/2013 to 3/2015 by central schools.
Sir Good day,
I am paying for my 2 girl children School Fees
Pr-schools one for Rs. 28500 and another Rs.25500 in a private school Totally
Out of those, I don;t know exactly how much for tuition fees.
Will I able to claim total amount I paid for school fees. or I need to get exact figure of tuition fees from School.
Please advise regarding the above.
Thank you
Dear Sir,
Im a central govt employee and my 2 chindren study for class 4 nad 7 in a private private school in meijrao manipur.. so can i reimburse her fees boarding fees ? –
Sir iam spending money for education of my uncle’s childerns can i deducted such a money as deductions??
My son taken admission in MBA two year distance education ICFAI university sikkim. Can I get incomtax exemption on tution fees Rs.66000.00 shown in receipt
im a central govt employee and my daughter is an engineering student in a private self financing college. can i reimburse her fees?
Hello,
Its very helpful website. Can you please help me to get tax benefit for my dependent brother’ college fee of Rs. 25000. I have the receipt of his college fee paymnet.
May I claim the dependent brother’s college fee?
Any help will be appreciable.
Thanks,
rahul
My Son Learns Tennis and Chess, fees for which amounts to 26000 annually. Is it possible to claim it ? Its not full time though.
Hello,
Can you please help me to get tax benefit for my dependent Sister college fee of Rs. 40,000. I am paying the fee from my bank account cheque.
May I claim the dependent Sister’s college fee?
Any help will be appreciable.
Thanks,
Pankaj Sharma
Hello,
Its very helpful website. Can you please help me to get tax benefit for my dependent brother’ college fee of Rs. 40,000. I am paying the fee from my bank account cheque.
May I claim the dependent brother’s college fee?
Any help will be appreciable.
Thanks,
Jatin
Sir/Madam
Can I claim deduction u/s 80c for Tuition Fee paid to my working daughter’s education.
Pls reply
Pls tell Me repeater eduction tuition fees are benefit Income tax (under 80c)
I am a 22 year old hotel management student at a private institute (I am already a B.Sc. Microbiology grad.). My father paid Rs. 1,46,000 as tuition fees (per year). Will he be eligible for tax exemption under Section 80C.
Awaiting reply.
Thanks in advance.
Hi,
I have sponsored a child’s tuition fees.
Can i claim the same under 80 c, currently am single.
Is admission fee eligible for tax rebate under 80C
Is ‘HALF YEARLY’ fee is eligible u/s 80 c alongwith tuition fees?
Pls reply
#9818397538
Education Fees paid for education in USA (Foreign / outside India)is applicable for exemption under 80c or not
80C deduction include cost of Books & Exercise Books or not.
Vidhya Vikas Nidhi paid in Kendriya Vidyalaya Schools. My question is whether the above amount is debatable under 80 cc for income tax or not? –
My kid is 8 months old.Can I apply for education allowance of 1500 rs.
can i take the benefit of my sister’s tution fee because i am her guardian & paying the tution fees.
Dear Sir,
I want know about which fees can i claim under sec 80 c ?
1. Tuition fees
2. Admission fees
3. Exam fees
4. education fees
5 Computer fees
6. Books fees
7. School Dress fees
8.visiting feculty fees
9. tutiorial fees
10. p.t.a. fees
13. entrence fees
14. semester fees
15. laboratary fees
16. extra/others fees
above are all kind of fees among of those which fees should be claim ?
School fees paid in cash is eligible for deduction??
is original tuition fee bill required for tax exemption on tuition fee?
Can we produce Dance institution fee slips also in the Educational deduction ?
ca course fee structure including coaching fees, classes and tuition fees…..per year and the total fee requied for CA course during the five years
Fees paid to private Institution for Vocational Full time courses. Air Hostess Training Institute can be considered for Deduction Under 80C.
sir can i get deduction if i paid tution fees for threee children Rs 75000 in a year .
Sir ,can a person can clain deduction if three child studying in school and total fees is Rs. 75000
My father has no income and mother is housewife So both are dependent on me and i am paying my unmarried dependent sister’s tution fee. Can i claim tution fee under 80c? Please let me know
whether grandfather or grandmother can claim income tax benefit u/s.80C of the Income tax Act for their grand children lic policy premium for LIC PREMIUM PAYMENT MADE BY THEM?
Dear Sir,
I want know about which fees can i claim under sec 80 c ?
1. Tuition fees
2. Admission fees
3 Exam fees
4. education fees
5 Computer fees
6. Books fees
7. School Dress fees
sir, i am taking bank loan for child education so this deductible or not under 80c
sir, can a widow grand mother claim rebate on tuition fee paid for her grand daughter whose mother and father have expired?
I have contributed Rs 31000/- in NPS as 10 % of salary deductions and Rs 1,52,000/- in LIC, ULIP Premiums along with Nutation fees etc in the year 2014-15. Am I eligible for NPS contribution separate rebated more than the specified limit of Rs 1,50,000/- as I have already archived that limit in my other instruments of 80C.
HI,
My parents are dependent on me and i am paying my unmarried dependent sister’s fee.
so can i claim under 80 cc
Please let me knw.
I have paid tution fees for my nursery child on dated 22/12/2014 at 5000 rs. School give me receipt on date 01/04/2015. Nw in this cash i can claim rs. 5000 in 80 c for FY 14- 15. ( AY 15- 16) or i will it next year.
engineering college fee is Rs-83000/-
it is under section 80c —— or not for year 2014-15
please give reply
thank you
tutionfee for engineering college is Rs-83000/- is it under deductionof 80c or not.
please very urgent reply
Sir have claim rs. 30,000 /- on a/c CEA. now i have nul on saving hence i may be exempted for that or not
Really helpful information. But i have one doubt.
My brother is dependent on me. So, Can i claim the deduction of tuition fee under 80C?
Please let me know.
Thanks,
Abidali
sir,
I want to know that, whether Vidyalaya Vikas Nidhi collected by Kendriya Vidyalayas can be claimed for exemption of income tax or not
can grand parents can claim deduction for payment of school fees for grand duaghter u/s 80c ?
sir, my daughter and son are studying goverment college under engineering and medicine paid fees Rs.28000/- and Rs.30000/- including tution fees with hostel fees also . If goverment college fees all terms fees will be consider to deduct under 80cc. how much will be tax deduction under 80cc.
Pl attach circular for broad meaning of tuition fee. DDO not giving deduction for exam fee etc.
sir, my child 9th class high school tuition fee 45000/- paid eligible sir
I had three children, before three years i had availed the tution fee rebate in income tax for two elder children, in 2012 i was free from their liabilities and now in 2014-15 i only have the liability of my youngest child. thus i want to know if i can avail tax rebate on tution fee of my youngest child
Sir
I have paid Rs 14400 to kendriya vidyalaya towards vidyalaya vikash nidhi in r/s of my children. No fee is taken by kendriya vidyalaya as tuition fee but reimbursable as CEA( children education allowance). My question is whether the above amount is debatable under 80 cc for income tax or not?
2. I have a policy of pic. Sum assured is 4 lacs. Annual premium is 25,344 for 16 years. Doc is 28 Aug 12. How much rebate I should get under 80 c for income tax? Whether premium paid every year can be shown for exemption?
I paid tuition fee alone Rs.50,000/- for two children. I have reimbursed of tuition fee Rs.30,000/-from my office. Can I make Rs.20,000/- as deduction u/s 80-c. Please Clarify this matter.
WHICH ELEMENTS OF TUITION FEE CAN BE TAKEN IN SECTION 80 C e.g. tuition fee, paid for uniform, paid for books and like. Kindly elaborate.
i paid tuition fee for my sisters children’s so can i claim under 80c deductions
I and my father (child grand son) both paid for education of my one child. My father (child grand son) paid 50000 & I paid 1,40,000/- can we both claim deduction?
I have paid tuition fees Rs.30000 and out of Rs.30000,Rupees 15000 has been reimbursement by employer,My question is that how much amount should be deducted from my gross salary.Income tax on 15000 (reimbursed)has been recovered from my salary.
Hi,
My name is Pramod, i am paying LIC policy of my wife and two children. and i furnish the details of LIC. but my office said that to give paying certificate of LIC signed by me. so please give me its format So can i get a tax benefit under 80C.
Thanks.
This is very useful information to everyone
Balamurugan.k
Tution fees paid to private institute affiliated to Annamalai university for imparting interior decorating course is eligible for deduction u/s 80C
dear sir i want know abt which fees can iclaim under sec 80 c ?
1. science fee/ lab.
2. sports fee
3. computer fees
4. laboratory fees
Is Admission Fee is eligible 80 c alongwith tution fees ? pl. reply
I am a state government employee. I had paid Rs.56000/- towards Tuition fees in August-2014 to the College runs under Gujarat Technological University. My son is studying in 1st Semester of Bachelor of Computer Engineering. My employer’s tax consultant is denied to consider the said Tuition fees paid by me for my tax working under 80/c. They told that as per Income tax act, Tuition fees of primary or higher secondary education is only considered under 80/c and not considered for engineering study.
Is it True?
Pl. advise.
I am a govt employee.I have paid tuition fee andsame has been reimbursed by my department.can I claim the tuition fee for income tax exemption u/s80c
I have three children ,One is elder other two are twins ( mean three in two delivery) what are the limitation for only two children. Should I get rebate for all three tution fee.
I am a nautical science student, i have to do various courses to to to next rank, I am not yet earning, i was getting stipend, my father paid course fees for me namely GMDSS and four months function classes ( around 50k ) , can he include that in his tax exemption?
tuition fess paid by grandfather is eligble under section 80c?
sir tution fees paid by grandfather is eligible for deduction under 80c in grandfather return
My office is asking original fee book to reimburse the child education allowance (CEA)(Rs18000/-) per year. However I need the fee book for IT U/S 80C claim and for some other purpose. What should I do ? Is there any rule or directive exists for this issue? -Thanks in advance for your message.
I had paid C.E.A. in the last F.Y. and the amount was disbursed in April, 2014. The Dept. had deducted TDS of Rs.1500/- on C.E.A. and they did not include it in the quarterly TDS report. I am left in the lurch now because I am told that I cannot get this amount refunded. What should I do now?
INCENTIVE IS TAXABLE
If any one claim for rebate u/s 80C, alongwith the rebate in Children Education allowance rule 2BB. then, is amount of rule 2BB should be subtract in to tuition fee amount.
Sir,
Very crystal clear to understand….Superb Sir..
i paid tution fees 16000 and teaching fees 26000 how much can i claim under 80c?
i paid tution fees 16000 and teaching fees 260000 how much amount can i claim?
Dear sir,
I have paid 40000 fees for my sister. Can I get exemption for it.
Sir I paid my wife academic tuition fees who is preparing upsc at dristi ias academy in delhi my wife is unemployment and she is fully depend to me mentioned academy is private institute n I want to rebate for paid fees sir can I claim for income tax rebate n what section will be applied plz inform me thanks
Sir
I am 26 years old my mother is a pensioner my brother is studying. His fees is 3 lakhs per anum me and my mother pay the fees collectively my mother gets exemptions in tax
Can i too get exemption in tax as i too contribute in his fees
Thanx and regards
Hi All ,
This is who ever is given comment.
Please remember if you are giving tuition fee for your child and claiming for income tax under 80c , there is catch in all these as our government is playing safe ,
1) the max limit is 1,00,000 .
Now suppose your salary is 5,00,000 per annum in which government rules on tax act 1961 says that 2.50.000 is exempted then this 1,00,000 is part of 2,50,000.
2) They are playing smart and safe that no late fees and Donation will be included means if you are paying donation say example 2,00,000 to any institute or school, your money is gone and you have to go to either ‘C’ grade school or depend to bribe the government official to get the admission as still corruption exists.
3) Now suppose you have taken the education loan and paying interest , as per the rule the Taxable is interest. but if you are taking loan then it should include the taxable income on 40% of education loan not interest. where will include the interest and loan amount .
4) Tax on education loan only covers the full tenure , but what if parttime courses there is no benefit . Suppose your Child passes the the college , maynot get selected in campus selection then he has to invest more money on part time and reach to industry level requirement so that coorporates can accept his certification related to degree. and there is no tax rebate on same.
HOW SAMEFUL IT IS THE INDIAN GOVERNMENT IS RULING AND MAKING MONEY.
PUBLIC SHOULD BE AWARE OF ALL THIS.
I am paying school fees for my brother is there a way i can claim tax exemption for that?
Sir,
I paid tution fee of Rs 72000/= for year 2014-15 which I have reimbursed being a central Government employee. Depott leaves Rs2400 for two children without tax. Can the remaining amount be shown under savings. If so please mention the rule