Tution fee--- 80c
This query is : Resolved
24 February 2014
Dear experts
As per Act “tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission or thereafter” & Circular 08/2013 says “It is clarified that the amount allowable as tuition fees shall include any payment of fee to any
university, college, school or other educational institution in India except the amount
representing payment in the nature of development fees or donation or capitation fees or payment of similar nature.”
As per above sentence word given “ any fee at the time of admission or thereafter” not says only tuition fee, so tuition fee covers other fees also which are paid for education.
Only disallowed expenses which are not paid for education & paid for nature of donation (development fees or donation) or capitation fee- eg for uniform , conveyance, Library etc.
Admission fee, Annual fee, Annual charges, Exam fee, Tuition Fee are not the nature of donation or capitation & paid for education, so please let me know that these fees are cover under word any fee ?
As per Act “tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission or thereafter” & Circular 08/2013 says “It is clarified that the amount allowable as tuition fees shall include any payment of fee to any
university, college, school or other educational institution in India except the amount
representing payment in the nature of development fees or donation or capitation fees or payment of similar nature.”
As per above sentence word given “ any fee at the time of admission or thereafter” not says only tuition fee, so tuition fee covers other fees also which are paid for education.
Only disallowed expenses which are not paid for education & paid for nature of donation (development fees or donation) or capitation fee- eg for uniform , conveyance, Library etc.
Admission fee, Annual fee, Annual charges, Exam fee, Tuition Fee are not the nature of donation or capitation & paid for education, so please let me know that these fees are cover under word any fee ?
02 March 2014
yes these fees should be covered. however you need to check whether annual fees/annual charges are not in nature of development fees.
07 March 2014
Thanks Mr Nikhil
but some CA have different opinion & saying that only tuition fee is cover.
Can anyone clear the reasons they have other opinion ?
but some CA have different opinion & saying that only tuition fee is cover.
Can anyone clear the reasons they have other opinion ?
07 March 2014
well in tax many issues attract different opinions. I believe my opinion is correct. others can have their own logic.
07 March 2014
Thanks,
I also have same opinion , But I want to know others opinion who have different opinion.
I also have same opinion , But I want to know others opinion who have different opinion.
02 August 2025
Great question! Here’s a clear explanation based on the Income Tax Act and the Circular you mentioned:
### What counts as **Tuition Fees** under Section 80C?
* The Act says **tuition fees** mean any payment made to an educational institution for the purpose of **education** — this includes fees paid **at the time of admission or thereafter**.
* However, fees that are **development fees, donations, capitation fees, or any payment of similar nature** are **excluded** because they are not strictly for education.
### What about other fees like Admission Fee, Annual Fee, Exam Fee, etc.?
* The key point is whether the fee is **for education** or something else.
* **Tuition fees** cover all fees that are **mandatory and directly related to education**.
* Courts and CBDT circulars have clarified that **Admission Fee, Annual Fee, Exam Fee, Tuition Fee** are generally considered **part of tuition fees** because they are charged for educational services.
* Fees for items like **uniform, conveyance, library, development fees, donations** are considered **non-tuition fees** and thus **not eligible** under 80C.
### So, can Admission Fee, Annual Fee, and Exam Fee be claimed under 80C?
* **Yes, if these fees are charged by the educational institution as part of educational services and not as donation or capitation**, they are eligible under 80C as part of tuition fees.
* The phrase **"any fee at the time of admission or thereafter"** includes these fees **unless specifically excluded** (like donation or development fees).
---
### Summary:
* **Eligible under 80C:** Tuition fee, Admission fee, Annual fee, Exam fee (if charged for education)
* **Not eligible:** Development fees, donations, capitation fees, fees for uniforms, transport, library, etc.
---
If you want, I can help draft a short note or cite relevant case laws/circulars for your reference. Would that help?
### What counts as **Tuition Fees** under Section 80C?
* The Act says **tuition fees** mean any payment made to an educational institution for the purpose of **education** — this includes fees paid **at the time of admission or thereafter**.
* However, fees that are **development fees, donations, capitation fees, or any payment of similar nature** are **excluded** because they are not strictly for education.
### What about other fees like Admission Fee, Annual Fee, Exam Fee, etc.?
* The key point is whether the fee is **for education** or something else.
* **Tuition fees** cover all fees that are **mandatory and directly related to education**.
* Courts and CBDT circulars have clarified that **Admission Fee, Annual Fee, Exam Fee, Tuition Fee** are generally considered **part of tuition fees** because they are charged for educational services.
* Fees for items like **uniform, conveyance, library, development fees, donations** are considered **non-tuition fees** and thus **not eligible** under 80C.
### So, can Admission Fee, Annual Fee, and Exam Fee be claimed under 80C?
* **Yes, if these fees are charged by the educational institution as part of educational services and not as donation or capitation**, they are eligible under 80C as part of tuition fees.
* The phrase **"any fee at the time of admission or thereafter"** includes these fees **unless specifically excluded** (like donation or development fees).
---
### Summary:
* **Eligible under 80C:** Tuition fee, Admission fee, Annual fee, Exam fee (if charged for education)
* **Not eligible:** Development fees, donations, capitation fees, fees for uniforms, transport, library, etc.
---
If you want, I can help draft a short note or cite relevant case laws/circulars for your reference. Would that help?
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