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Tution Fees paid for child to private tution is exempted

Tax queries 1753 views 15 replies

If we are paying the Tution Fees to schools for our child for which we are taking income tax exemption under sec. 80c, can we claim the same exemption for the Tutuion Fees paid to private tution classes who also provide us correct receipt of tution fee for child? If yes then same can be club in form-16 issued by company or shall we claim separately when we file income tax return for the particular assessment year.

Replies (15)

No u cant avail such exemption for privat tution classes..

 

But, for the time being wait, as i'm not sure, let other too reply or let me get some reliable source

NO Deduction is allowed

Regd

Lovenish Bansal

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 institution situated within India;

(b) for the purpose of full-time education of any of the persons specified in sub-section (4) "
 

So, private tutions are neither universities, colleges, schools and nor they are any other recognised institutions....

 

So, no deduction will be available

in order to claim dedction u/s 80c for tution fees the fees must be paid to any university/college/educational institution etc...

so according to me no deduction can be allowed for private tution....

well wait for others reply........

Agree with Dhiraj bhai.......Good involvement..............

for your query - No  -  deduction u/s 80C will not be allowed............

Dhiraj is correct. No deduction u/s 80C will be avialbale in respect of private tuition.

Originally posted by : D н ! я σ ĵ

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 institution situated within India;

(b) for the purpose of full-time education of any of the persons specified in sub-section (4) "
 

KINDLY READ THE LINES I HAVE BLOCKED. IT CONVEYS THAT TUITION FEES PAID TO ANY EDUCATIONAL INSTITUTION SITUATED WITHIN INDIA CAN BE CLAIMED AS DEDUCTION U/S 80C.

But when you are claiming the tution fee paid to school, then why you want to claim for the tution centre,as there is limit of Rs. 100/- per child per month, for maximum of two children.

As per IT Guideline only tuition fee of school are covered under section 80c rest is nothing,,,

 

Relevant part of the section 80c is reproduced here under.

"(xvii) as tuition fees (excluding any payment towards any development fees or donationor payment of similar nature), whether at the time of admission or thereafter,

(a) to any universitycollegeschool 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) "


as per my opinion one can avoid tax by using this provision...

and if there is any case law or clearification..i m looking forward to it

I would like to add that this deduction is not available for private tuitions, reasons being, payment should be made to an educational institution for a full time course.

'Other educational institution' is defined U/s 10, as registered public charitable trusts recognised by competent
authority and which imparts formal education systematically.

And the tuition fees should be paid for full time education.

@ Vivek Angrish: Rs100pm is allowed for salary person...........there is no linked btw 80-C & School Allowance..............

income from tution fees is charged under other sources or business....?


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