80c deduction

Sec 80C.... 

(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) ,,,"

Here basic term is tuition fees....... no other kind of fees/charges admissible.......

So, no deduction would be eligible like term fees, activity fees, computer fees , admission fees etc.

Yes... I agreed to Mr Dhirajlal Rambhia Sir...

@ Dear Sir.,

Very Nice Explanation Sir...

Thank You for the Presentation... I also follow Your Ways...

Thank you RAJA Ji......

For your information...... Read:

WHAT IS TURNOVER AS PER PRESUMPTIVE TAXATION ?

1. Turnover means receipts from business without deducting expenses. It means sales, receipts etc. received from customer.
2. Also aggregate turnover of all the businesses while calculating limit .
3. The turnover includes sales tax received, sale value of unusable empties and packages, service charges for delieveries, sale value of material or product.
4. Turnover does not include sale of capital asset like plant, land etc, advance received, security received from employees, interest income, value of inventory.
5. Does not include turnover of profession and business u/s 44AE.

From: section-44ad-presumptive-taxation-the-ultimate-guide/

What are the receipts which forms Part of Turnover?

1) Sales Tax, excise duty, Cess, and other Levy.

2) Sales of unusables empties and Packages.

3) Service Charges charged for delivery

Then what are the Receipts which does not form Part of Turnover?

1)    Sale of Property, Plant and equipments

2)    Advance received from customers, deposits Received or retention money.

3)    Any Security, retention or other deposit obtained from employees.

4)    Interest Income or other similar receipts

5)    Value of Inventory

From attachment

Computing Turnover or Gross Receipts: 

Gross receipts or Turnover mean the total collections of the business. The receipts shall be inclusive of VAT & Excise Duty. The receipts shall also include delivery charges as well as receipts from the sale of scrap.

Discounts given, advances received and money received on sale of assets should be excluded.

From:  sugam-itr-4s-form

also see::: https://www.caclubindia.com/articles/critical-analysis-of-section-44ad-9048.asp

Thank You for the Details Sir...

Most Welcome,  Dear......