80 C Deduction

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This query is : Resolved

Soumya (Querist)

02 January 2008 Are the tuition fees paid for pre nursery (pre KG) education eligible for deduction u/s 80 C?
Can it be considered as full time education?

Amit

Amit (Expert)

02 January 2008 Hi soumaya. First of all happy new year to you.

The deduction available under Section 80 C 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. items enumerated by you are essentially not in the nature of tuition fee, and so cannot qualify for deduction.

As far as tution fees for pre nursery is concerned it is not tution fees as the same was not recognised till now. However, Goverment has recognised the same from current year onwards. So it should be allowed as deduction from April 2008 year.

R.V.RAO

R.V.RAO (Expert)

02 January 2008 Section 80C(xvii) of the I T Act allows deduction for payment of Tuition Fee .The provision is as follows
(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);"
source: www.taxworry.com
SO ACCORDINGLY I SEE REASON TO ALLOW EVEN TUTION FEES PAID FOR PRE NURSERY OR KG PROVIDED IT IS A SCHOOL . IT SHOULD NOT BE A CRETCH OR KIDSPLAY STUFF OR BABY SITTING TYPE THING.
R.V.RAO