CS Abhijeet soni Advocate (CS LLB MCOM MBA (FINANCE) MPHIL CA INTE) (931 Points)
21 December 2011please tell me the definition of children when father or mother pay fees of children and wana to avail deduction u/c 80 c . means if children is married and but doing study then his tuition fees applicable for this or not. means plz clarify this situation.
thanks
CA Shraddha (Mcom, CS Exe.)
(Service)
(224 Points)
Replied 21 December 2011
In this respect Provision of 80C prescribes as follows:
Any sum paid as tution fees whether at the time of admission or otherwise to any university/college/educational institution in india for full time education of any 2 children of d individual.
In my opinion It is nowhere stated in the section that the payment should be made for dependent children only. Hence, if payment has been made by the tax payer during the previous year then deduction can be claimed.
Regards,
Shraddha
CA Vanamala Phani Kumar
(Proprietor of M/s Vanamala and Co)
(972 Points)
Replied 21 December 2011
As per 80C (xvii) "(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) "
"(4) The persons referred to in sub-section (2) shall be the following, namely:
c) for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual."
my opinion is ...!!!!!!!!!!!
as per 80C (2) (i) we can claim LIC Paid on for children (whether married or not, depended or not, minor or major)
so in this case (tution fees) also we can claim tution fee paid for any 2 children( whether married or not , depended or not, major or not) of such individual...!!!!!!!!!!1111
Thanks for oppurtunity...!!!!!
Sunil
(Internal Auditor)
(334 Points)
Replied 21 December 2011
Sec. 2(15B) defines "Child", in relation to an individual includes a step child and an adopted child of that individual; and
In the case of Manibhai Gaur Vs Controller of of ED the court observed that unmarried and married daughters both will fall within the definition of children as defined in the Estate Duty Act.
It also can be observed that once women got married she only ceases to be a member of the parent’s family. Her status as a daughter to his parent continues.
So reading through the lines of Act, Related definition of child it is nowhere specified that the child should be dependent to the parents. The case law also provides that the married daughter will come under the definition of Relative
In my view even if children is married and the tuition fee paid from the income of parents the parents can take the deduction.
deepika
(articled assistant)
(121 Points)
Replied 21 December 2011
can husband can demand deduction under 80c if he is paying tutions fees for his wife???
Sunil
(Internal Auditor)
(334 Points)
Replied 21 December 2011
No Deepika
It is specifically clarified by the Department in its Frequently asked question that tution fee paid to children only can claim by the individual and not to husbend or wife
RANJAN MEHTA
(Chartered Accountant)
(589 Points)
Replied 21 December 2011
The definition of Child for sec 80C does not distinguish between married and unmarried as the words "any 2 childern" is written there. so we claim such deduction for married/unmarried, dependant/independant children.
deduction for wife cannot be claimed, as it is our of the purview of section.
CA Mrutyunjaya Mishra
(Assistant Manager (F&A))
(37 Points)
Replied 22 December 2011
Dear Abhijit & Deepika,
C.A. HIREN
(C.A.)
(154 Points)
Replied 22 December 2011
whether tax payer can claim deduction U/S 80C on payment of tuition fees.......???????
-Is there any requirements to pay in cash or cheque??????
-Is there any requirement to pay only for 10th class, 12th class or Degree?????
C.A. HIREN
(C.A.)
(154 Points)
Replied 22 December 2011
what will be the deduction under the head of SALARY INCOME :
-if my employer has given me House Rent Aloowance of Rs.10000 P.M. and my salary is RS. 35000.
CA Vanamala Phani Kumar
(Proprietor of M/s Vanamala and Co)
(972 Points)
Replied 22 December 2011
| Originally posted by : hiren | ||
 |
whether tax payer can claim deduction U/S 80C on payment of tuition fees.......??????? -Is there any requirements to pay in cash or cheque?????? -Is there any requirement to pay only for 10th class, 12th class or Degree????? |
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Deat Hiren
1.There is no provison for manner of payment of tution fees
He can paid in cash or cheque or DD..!!!!
2. 80C says that fees paid any college,university,school and other educational institution situated in India for providing full time education
Tuition fees paid for coaching courses for admission in professional courses or any other type of courses are not covered as that fees is not paid for FULL time eduction.
Thanks for oppurtunity
Bapilesh
(CA)
(79 Points)
Replied 29 July 2013
If the father pays 1 lac as tution fees and the mother also pays 1 lac as tution fees for their single child, whether both of them are eligible to claim 1 lac each in their individual return of income?
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