80C deduction

The following are the deduction not allowed under tuition fees

• Any fees paid to private tutor, coaching center.
• University College School or other educational institution must be situated in India. It can be affiliate to any foreign university.
• A late fee is not eligible for deduction.
• Development fees or donation is not eligible.
• Payment of fees for overseas education is not allowed.
• Fees for admission are excluded from amounts eligible for deduction.
• Transport charges, hostel charges, mess charges, library fees charges incurred for education are not allowed.
• Spouse’s tuition fees is not allowed for deduction.