Deduction of tution fees under section 80/c


This query is : Resolved 

(Querist)
21 January 2015 Sir as according to section 80c we can deduct tution fees except the donation, devlopment fees, term fees etc.
Nd my qus is. Book fees/ exam feesis covered in tution fees or no?
Nd what is term fees....

21 January 2015 yes it shall be covered in it.........

21 January 2015 Only Tuition Fees Eligible for deduction u/s 80C

21 January 2015 https://www.caclubindia.com/experts/sec-80c-tuition-fees-1972064.asp#.VL-KEdKUdic

refer the views of respected warrier sir

21 January 2015 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.

Please see the link.

https://www.caclubindia.com/forum/tuition-fees-under-section-80c-283701.asp#.VL-K8tKUeZ0

21 January 2015 I am also of the opinion that only tution fees is allowed as deduction u/s 80C. The word ueed is tution fees and not education fees. If we go by the definition and include everything in tution fees except development fees and donation or payment of similar nature then there are so many fees like lab fees, computer fees, etc. But the section uses the word tution fees. And therefore in my view only tution fees is eligible for deduction.

Rupesh Jain (Expert)
22 January 2015 it only tution fee cover for full time course for two children maximum.


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