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.

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

Page Contents

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.

Large Group of Student Standing

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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558 Comments

  1. vedevikas says:

    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?

  2. J P Rathod says:

    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???????

  3. JITENDRA says:

    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.

  4. Shraddha says:

    Hi
    Being a sister, can I claim tution fees paid for my brother’s education (engineering degree) under section 80C with stipulated limit.

  5. Mahesh Raut says:

    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 ?

  6. LNAKSHMIKANTHA VIJAY KRISHNAN says:

    AS A GRANDFATHER I AM PAYING TUITION FEE FOR GRAND DAUGHTER
    WHETHR AS A GRANDFATHER CAN I CLAIM IT EXEMPTION

  7. naresh says:

    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.

  8. Baijnath Saw says:

    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?

    1. Ram Maddineni says:

      Hi ,
      You are doing great job but please adopt the child other you cant under 80 under Child education,
      But pls take deduction and you can always explain the A.O with the facts, if they find it as problem , but not more than two kids.
      thanks

    2. Ram Maddineni says:

      Hi ,
      You are doing great job but please adopt the child other you cant under 80 under Child education,
      But pls take this deduction and you can always explain the A.O with the facts, if they find it as problem , but not more than two kids.
      thanks

    3. Ram Maddineni says:

      Hi ,
      You are doing great job but please do adopt the child otherwise you cant under 80c under Child education,
      But pls take this deduction and you can always explain the A.O with the facts, if they find it as problem , but not more than two kids.
      thanks

  9. Anuradha Dash says:

    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 ?

  10. Gautam says:

    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

  11. Manisana says:

    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.

  12. Akhilesh says:

    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.

  13. Satyendra Nath Sinha says:

    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

  14. Suresh says:

    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.

  15. CA VEERENDRA says:

    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)

  16. SANJAY SHEVADE says:

    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?

  17. Mukesh kumar says:

    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.

    1. CA ANKIT BHANDARI says:

      yes he can in this case. if we reverse this case i.e. person has twins and then another child born then he cant as he already had 2 childs but in your case, he can.

  18. chanderjit singh says:

    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.

    1. Alok Kumar Jain Advocate says:

      Dear Chanderjit singh ji in my openion you can claim the deduction u/s 80c. You should watch carefully your children’s fee book containing word “Tuition fee” and paid amount against “Tuition Fee” column.Than you can claim it without hesitation.Thanks.

  19. SUBHASH TIWARY says:

    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.

    1. Ram Maddineni says:

      Hi , Here is the answer
      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.
      Any doubt, pls

  20. RAVI CHANDRAN says:

    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.

  21. jaison jacob says:

    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..

  22. MOHAMMED YUNUS says:

    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?

    1. harpal singh kamboj says:

      can a grandfather get rebate of tuition fees of his grand son u/s 80 c. pl. specify. if father alive.
      Thanks

  23. Krishan Kant Sharma says:

    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

  24. Neeraj gusain says:

    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

  25. Poonam Samant says:

    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?

  26. HIMANSHU says:

    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 .

  27. Santosh kumar Singh says:

    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?

  28. S.JAYARAMAN says:

    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).

  29. UDAYA SANKAR says:

    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?

  30. Keyur Parekh says:

    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.

  31. Mayur Mithani says:

    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

  32. PRAJWAL GADLING says:

    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

  33. RAJESH INDIA says:

    Please confirm whether YEARLY SPECIAL FEE, PROFESSIONAL DEVELOPMENT FEE & UNIVERSITY FEE included in College Fee Receipt (TUITION FEE shown separately) are eligible for deduction.

  34. Tarun Kumar Kaushik says:

    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.

  35. NABA KUMAR SEN says:

    COMPUTER LITERACY CHARGES RECEIVED BY COLLEGE FOR MY DAUGHTER IS IT EXEMPTED UNDER INCOME TAX ACT PLEASE HELP ME AS SOON AS POSSIBLE

  36. UTTAM KUMAR DUTTA says:

    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.

  37. Rajammal says:

    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?

  38. Gajanan says:

    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

  39. Rahul N Agrawal says:

    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.

    1. Vibhor Aggarwal says:

      Suraj,
      Unfortunately, you can not claim deduction in respect of the amount paid for your Brother’s education as deduction u/s 80C is available for individual’s own children.

    1. Vibhor Aggarwal says:

      Vivek,
      You can not claim deduction in respect of the amount paid for your Brother’s education as deduction u/s 80C is available for individual’s own children. Moreover, deduction is available for Full time courses. Private tuition is not covered u/s 80C.

  40. Ashok Kumar Modi says:

    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

  41. Satbir Singh Yadav says:

    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

  42. Satbir Singh Yadav says:

    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.

  43. Satbir Singh Yadav says:

    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.

  44. m.r.venkatesh says:

    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.

  45. Rajiv Jain says:

    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.

  46. rajni says:

    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

  47. Dr Satish Yadav says:

    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)

  48. gaurav says:

    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??

  49. Vijay Kumar says:

    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.

  50. Vijay Kumar says:

    No sir, only tuition fee qualifies. it specifically mentions tuition fee, examination fee and registration fee has character of of administration nature , thus disqualified.

  51. Vijay Kumar says:

    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.

  52. Rishabh Shah says:

    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.

    1. Vijay Kumar says:

      Sorry Rishabh, You can not take deduction u/s 80C as IT Law says fee should be children, brother will not fall in that definition.

  53. George Varghese says:

    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.

    1. Vijay Kumar says:

      Dear Mr. George,
      Section 80C starts : In computing the total income of an assessee, being an individual or a Hindu undivided family, there shall be deducted, in accordance with and subject to the provisions of this section, the whole of the amount paid or deposited in the previous year, being the aggregate of the sums referred to in sub-section (2), as does not exceed 1.5 lac.

      Since ii is on paid basis, you will get the benefit in the year in which you pay it, so fee paid in March 2016, benefit will lapse after 31.03.2016, no benefit will be available for FY 2016-17.

  54. rakesh says:

    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.

  55. TAHER says:

    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?

    1. Vijay Kumar says:

      Dear Mr Taher,
      Children Education allowance is taxable in your hand as 18800/- (Rs 100/- per month per child will be exempt) and it is separate than 80C, under 80C your are entitled for Rs 60k if it is Tution fee for a full time course.

    1. Vijay Kumar says:

      Dear Syed,
      Does not matter fee should be tution fee, for the satisfaction of your employer you may ask your child’s school to amend the fee to tution fee.

  56. Rajesh Nehra says:

    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. Pankaj173mishra@gmail.com

  57. chadra shekhar says:

    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.

  58. r l singh says:

    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

  59. Naidu d says:

    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.

    1. Vijay Kumar says:

      No for own sister as she can not qualify for as your child, but you may claim for the child of your sister, provided you are not claiming for your own two children. means maximum two children are eligible on paid basis.

  60. awinash says:

    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.

  61. D N Mohanty says:

    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?

    1. bala says:

      Yeah off-course, it clearly states that “excluding any payment towards any development fees or donation or payment of similar nature”, so no worries examination fees will be considered.

  62. bhoopendra pratap singh says:

    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

  63. N Malviya says:

    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.

    1. bala says:

      Hi,

      You can utilize the 80c section only upto 1.5L ,Anyways your spouse can still avail the deduction benefits using your child’s education fee.

  64. Chandaneswar Biswas says:

    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.

    1. sukumar reddy says:

      I am a State Govt.Employee getting HRA. Our dearness allowance will not be taken into consideration while calculating retirement benefits. In this case, how do calculate HRA exemption

  65. pranab kr sarkar says:

    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.

    1. Vishal Goel says:

      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.

  66. Prof.Murty says:

    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

  67. Amol Titarmare says:

    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…

  68. Amol Titarmare says:

    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…

  69. ANIL says:

    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 .

  70. savita says:

    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?

  71. Abhi says:

    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

  72. RAJKUMAR MISHRA says:

    whether children education allowance is reimburseable in arrears due to enhancement of school fees from 4/2013 to 3/2015 by central schools.

  73. SARAVANAN says:

    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

  74. Thongram DIjen Singh says:

    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 ? –

  75. samir says:

    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

  76. ramesh says:

    im a central govt employee and my daughter is an engineering student in a private self financing college. can i reimburse her fees?

  77. rahul jha says:

    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

  78. Anand Kapoor says:

    My Son Learns Tennis and Chess, fees for which amounts to 26000 annually. Is it possible to claim it ? Its not full time though.

  79. Pankaj Sharma says:

    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

  80. Jatin says:

    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

  81. Apratim Dinda says:

    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.

  82. Rupesh says:

    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? –

  83. swapnali says:

    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 ?

  84. Divyisti Sahu says:

    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

  85. Hrishikesh says:

    Fees paid to private Institution for Vocational Full time courses. Air Hostess Training Institute can be considered for Deduction Under 80C.

  86. Akash moyal says:

    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

  87. DHAVAL J.MODI(ADVOCATE) says:

    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?

  88. anand kumar saxena says:

    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

    1. N S MONY says:

      An employee is claiming tax rebate under sec 80c for tuition fee incurred for his son’s PG studies. Son is above 25 years and getting stiphend for his studies. Whether he is eligible for the same?

  89. Dr Jaswant says:

    sir, can a widow grand mother claim rebate on tuition fee paid for her grand daughter whose mother and father have expired?

  90. Raj Singh says:

    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.

  91. Ravi Kumar says:

    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.

  92. alpesh says:

    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.

  93. Abidali says:

    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

  94. srimannarayana says:

    sir,
    I want to know that, whether Vidyalaya Vikas Nidhi collected by Kendriya Vidyalayas can be claimed for exemption of income tax or not

  95. Tamil pavai says:

    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.

  96. Rahul Krishna says:

    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

  97. Vinay kumar says:

    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?

  98. b.palani says:

    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.

  99. RAVI PANDITA says:

    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.

  100. Dinesh says:

    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?

  101. jai says:

    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.

  102. pramod says:

    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.

  103. PRACHI says:

    Tution fees paid to private institute affiliated to Annamalai university for imparting interior decorating course is eligible for deduction u/s 80C

  104. Jagdish says:

    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.

  105. tarkeshwar gupta says:

    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

  106. Sandeep says:

    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.

  107. Gajeshkumar says:

    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?

  108. ABarman says:

    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.

  109. k rahul says:

    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?

  110. Dinesh Kumar says:

    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.

  111. manoj Mishra says:

    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

  112. gagan says:

    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

  113. prachi says:

    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.

  114. sheikh taheen says:

    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

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