URGENT :Tuition fees covered under Section 80 C ?

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This query is : Resolved

CMA. Subhash Kumar Jha (Querist)

25 March 2009 Sir,

One of employee has submitted a fees receipt of his son as per following :

1. Tution Fees : Rs. 7500/-
2. Laboratory Charges : Rs. 7900/-
3. Institutional Fee : Rs. 8200/-
4. Exam Fees : Rs. 1600/-

Can u precisely tell me which of the above should be valid under tuitution fees for 80 C deduction ?

Pl reply urgently.

Thanks

Subhash

MAYUR JOSHI

MAYUR JOSHI (Expert)

25 March 2009 One should consider only tuition fees described in recipt. under 80C it is strictly metioned about tuition fees.

M KRISHNAKUMAR

M KRISHNAKUMAR (Expert)

25 March 2009 ANY SUM PAID AS TUTION FEES (EXCLUDING PAYMENT TOWARDS DEVELOPMENT FEES OR DONATION OR SIMILAR PAYMENT ) IS ELIGIBLE FOR DEDUCTION. ON THE BASIS OF THAT ALL THE ABOVE PAYMENTS QUALIFY FOR DEDUCTION U/S 80C.
PL CLARIFY ABOUT THE NATURE OF INSTITUTIONAL FEES TO ENSURE THAT IT IS NOT DONATION

CMA. Subhash Kumar Jha

CMA. Subhash Kumar Jha (Querist)

25 March 2009 Institutional fees seems to be somewhat similar to development fees.

But i have now two contradictory views above.

What to do now ?

Subhash

Taranjit Singh

Taranjit Singh (Expert)

26 March 2009 Only tution fee of Rs.7500 is eligible.

C A GROUP COACHING

C A GROUP COACHING (Expert)

27 March 2009 Tution Fees & Lab Fees also as Lab Fees even though charged seperately It can be proved & justified as fees as a part of tution fees. without Lab practicals You can say your tutions to be incomplete.
Inst.Fees if some what lik Devp Chgs then Not eligible for ded. Exam fees not eligible

Taranjit Singh

Taranjit Singh (Expert)

31 March 2009 Section 80C of the I T Act does not provide the definition of tuition fee , however there is express provision what can not be allowed in the name of tuition Fee.
The Section 80C (xvii) states “
“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);“
Therefore the provision clearly prohibit allowance of tuition fee in the name of :
Development Fees
Donation or
payment of similar nature

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