1. 8/12/2014 TUITION FEES PAID FOR CHILDREN U/S 80C-FAQ #SIMPLETAXINDIA
TUITION FEES PAID FOR CHILDREN U/S 80C-FAQ
on Monday, Feb ruary 11, 2013
Today we are discussing important points
regarding deduction available for payment of
tuition fees .we try to cover each and every
aspect on the issue ,if any left ,or you have
different opinion than of us ,please record in
comments.
Relevant part of the section 80c is reproduced
here under.
"(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 institutionsituated within India;
(b) for the purpose of full-time education of any of the persons specified in sub-section (4) "
"(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."
on the basic of above following points are to be noted .
1. Deduction for tuition Fees is available up to Rs.100000 /-
2. The limit of one lac as above is total limit u/s 80C for all type of savings ,plus
section 80CCC(pension policy) plus u/s 80CCD(Contributory Pension
Plan).Means the aggregate amount of deduction under above referred sections
can not exceed Rs. 1,00,000.
3. The deduction is available to Individual Assessee and not for HUF.
4. The Deduction is available for any two children.
5. This the only clause u/s 80 C where assessee can not claimtax benefit for expenditure done on
himself.Means if assessee has paid tuition fess for his studies ,he will not be eligible.
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2. 8/12/2014 TUITION FEES PAID FOR CHILDREN U/S 80C-FAQ #SIMPLETAXINDIA
6. Deduction is not available for tuition fees paid for studies of spouse.
7. The deduction is available for Full Time courses only,so no deduction for part time or distance
learning courses.(This is my opinion but point is not very clear)
8. The fees should be paid to university, college, school or other educational institution,so no
rebate for private tuitions.
9. Tuition fees paid for coaching courses for admission in professional courses or any other type of
courses are not covered as that fees is not paid for FULL time eduction.
10. The center mention above in point 8 must be situated in India,so location should be in India
though it can be affiliated to any foreign institutes.
11. In This section tuition fees has a wide meaning than normal parlance ,means here tuition fees
means total fees paid minus any payment towards any development fees or donation or
payment of similar nature.so admission fees is also allowed.
12. In My Opinion Transport charges ,hostel charges,Mess charges ,library fees ,scooter/cycle/car
stand charges is not allowed.
13. Building fund or any donation etc not allowed.
questions which are commonly asked regarding tuition fees eligibility u/s 80C given hereunder.
Que:Can Mother claim the benefit of tuition fees paid for his son/daughter.
Ans:Assessee means both mother and father both can take the benefit u/s 80 C for amount paid by them
respectively.
Ques:If a couple have four children,can they both claim fees for two children each?
Ans:Yes ,husband and wife both have a separate limit of two children each ,so they can claim deduction
for 2 children each.
Ques:If a Couple has one child and paid a fees of 200000 rs can they both claim tuition fess
100000 each ?
Ans. :yes ,they both can claim deduction for 100000 each subject to they have actually paid same amount
.If husband has paid 1.50lac and wife has paid 50000 then husband can claim 100000 and wife can claim
50000.
Ques:Ram has paid tuition fees for his child 2000/- in January 2012 relates to period march to
june 2012 ,how much amount he can claim deduction in assessment year 2012-13?
Ans: He can claim full 2000 rs in assessment year 2012-13 , as this deduction is available on the basis of
payment and it may or may not be related to the period in which it has been paid.
Ques: Is Late fees paid with tuition fees is eligible for deduction ?
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3. 8/12/2014 TUITION FEES PAID FOR CHILDREN U/S 80C-FAQ #SIMPLETAXINDIA
Ans:No,late fees is not eligible for deduction.
Ques:is tuition fees admissible for pre nursery class also?
Ans: pre-nursery ,play school and nursery class fees is also covered under section 80C (circular 9/2008 &
8/2007)
Ques:Ram has paid Rs 46000 (Rs 8000 admission fees, Rs 5000 development fees Rs 5000
caution money, Rs 12000 annual charges and Rs 16000 @Rs 2000 per month for March-Oct 2012
fees) in January 2012. How much he can claim reimbursement as well rebates/deductions in
Financial year 2011-12 and 2012-13.
Ans:As explained above in the article, tuition fees meaning is wide in income tax as generally perceived
,so in my opinion admission fees rs 8000 ,12000 annual charges and 16000 fees is covered for claim u/s
80C .Development fees is not allowed and caution money,as it is refundable amount ,hence not
allowed.You can claim the tuition fees on payment basis whether relates to this financial year ,old or
coming financial year.
ques:Are there any particular educational courses for which income tax exemption is given?
Ans:No specific course defined in the Income tax act ,but course should be in India and a full time course
Ques:My Son has been going to Play School Since 01/04/2011. Can I claim the fee paid during the year
under Children's Education(80-C). The receipt given by the school shows quarterly fee, & not tuition fee.
Ans:You can claim tuition fees paid for playway school.but the break up of the fees should be obtained from the
school .Take a certificate from scholl authorities regarding full year fees on letter head with their seal. Example is
given below
T o whom it may comcern
" It is certified that ...............son of sh Raj kumar Ojha is a bonafide student of class ..(pre nursury).in our school
and we have received ..................Rs(in words..........................) as full year tuition fess."
please comment.
realted post
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