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80c tuition fees

CS Abhijeet soni Advocate (CS LLB MCOM MBA (FINANCE) MPHIL CA INTER PGDCA PGDA&PR ) (931 Points)

21 December 2011

please 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

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13 Replies

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

2 Like

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:

(a)..............
b) ........................

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...!!!!!

2 Like

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.

1 Like

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

2 Like

CA PRAVEEN SINGH (MANAGER ACCOUNTS) (2277 Points)
Replied 21 December 2011

AGREE WITH SUNIL.....

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.

1 Like

CA Mrutyunjaya Mishra (Assistant Manager (F&A)) (37 Points)
Replied 22 December 2011

Dear Abhijit & Deepika,

Tution fees paid by the parents for their childrens whether dependent or independent can be claimed as deduction under sec-80C (Max. for 2 childs). But if the husband is paying the tution fees of his wife, he can not claim it under Sec-80C, one thing he can do, take an education loan for the study expenses of his wife and claim the interest portion of the loan under sec-80E.

2 Like

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?????

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

Gulshan Kumar (Professional Accountant) (119 Points)
Replied 30 December 2011

AGREE WITH SUNIL.....

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?