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Deduction for tution fees u/s 80

nilesh (PROPRIETOR) (208 Points)

05 March 2015

Tution fees paid to educational instututions can be claimed as deduction u/s 80. But which educational institutions qualify for this deductions. Can fees paid to private classes for medical, engineering students can be claimed under this ?

Kindly Guide.

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8 Replies

Gaurav Vora (.) (187 Points)
Replied 05 March 2015

Fees paid to Private classes can not be claimed as dedcuction u/s 80C. Tuition fees paid to Schools / Colleges / universities only qualify for deduction u/s 80C.

Saurabh806 (Kanpur) (112 Points)
Replied 05 March 2015

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.

CA Pooja Sharma (Chartered Accountant) (192 Points)
Replied 05 March 2015

Very well said by Saurabh, Tution Fees eligible u/s 80c must be for full time education. Any fees paid for private coaching, distance learning is not allowed.

1 Like

Vishal Goel (Chartered Accountant) (1688 Points)
Replied 06 March 2015

Originally posted by : Saurabh806
	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.

1 Like

RAJAT OJHA (Article) (33 Points)
Replied 06 March 2015

Can the benefit of fee paid to icai and icsi be taken under section 80C. Can we claim deduction of amount which have not been taken by then in name of tution fee. For example icai takes membership fee. Can deduction of exam fee be also taken.

Saurabh806 (Kanpur) (112 Points)
Replied 06 March 2015

This exemption is available only in respect of tuition fees paid for full time education. Membership fee ,Examination fees n GMCS fees will not be covered in this.

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
Replied 07 March 2015

Rajat,

You can claim deduction for course fees paid to ICAI or ICSI but the onus is on you to expalin to revenue that it is a full time eductaion for yourself.

Regards,

Gaurav Vora (.) (187 Points)
Replied 09 March 2015

Agree with Saurabh806 & Dipjyoti, Membership Fees, Exam Fees & GMCS Fees can't be compared with the Tuition Fees. As per the language of Sec 80C, only Tuition Fees qualifies for deduction. Any other type of fees paid can't be claimed as deduction.