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LILLY JEBASELVI (Article Assistant) (58 Points)

18 February 2010

Thanks for your reply and if the bill clearly bifurcates Addmission fees , Books, lab fees , Transport fees,Tution fees ,Library fees and computer fees .What fees should be allowed U/s 80C Deduction for Tution Fees????

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22 Replies

Rashmi (CA) (83 Points)
Replied 18 February 2010

Hey...i think its only "tuition fees"...

Ameet (L) (1678 Points)
Replied 18 February 2010

Under 80 C "tuition fees" has been prescribed.

CA Dhiraj Ramchandani (CA, M. com) (10823 Points)
Replied 18 February 2010

Not allowable Expenses:-

1. Development fees or donation not eligible.

2. Transport charges, hostel charges, Mess charges, library fees, scooter/cycle/car stand charges incurred for education are not allowed.

3. Late fees is not eligible for deduction.

4. Term Fees is not eligible for deduction.

Note: Above list is not exhaustive.

So, the case u mentioned, i think, only tution fees will be allowed..

As, admission fees is not a part of tution fees, and all other fees of lab, books, etc are already disallowed...

CA. Abhishek K. Pandey (Manager (Advance)) (901 Points)
Replied 18 February 2010

As per language, its only TUTION FEES which is allowed.

sudhir rawal (B.COM/PCC/ARTICLE/'O'LEVEL) (314 Points)
Replied 18 February 2010

their is no doubt in this that tution fees will allow

that's the reason other than tution fees will not allow under section 80c

Hareesh H Sharma (Cleared IPCC..now article) (894 Points)
Replied 18 February 2010

Tuition fees only provided other conditions for 80C are satisfied

Rknahar (Rupesh Kumar Nahar) (85 Points)
Replied 18 February 2010

Read this....

Who is Eligible: Deduction for tuition fees u/s. 80c of the Income Tax Act 1961 is available to Individual Assessee and is not available to HUF.

Maximum Child: Deduction under this section is available for tuition fees paid on two children’s education. If Assessee have more then two children then he can claim tuition fees paid of only two children’s. The Deduction is available for any two children.

Here we would like to mention that husband and wife both have a separate limit of two children each, so they can claim deduction for 2 children each.

Expenditure paid for self education not allowable: - This is the only clause u/s 80 C where assessee can not claim tax benefit for expenditure incurred for self. In other words if assessee has paid tuition fees for his own studies, he will not be eligible for deduction.

Fees paid for spouse: Deduction is not available for tuition fees paid for studies of spouse.

Maximum Limit: Deduction for tuition Fees is available up to Rs.100000. Please Note that aggregate amount of deduction under section 80C , 80CCC and 80CCD shall not exceed Rs. 1,00,000/-

Deduction available on payment basis: - Deduction under this section is available on payment basis. Fees may be related to any period. For example feed paid for April 2009 if Paid in March 2009 will be eligible for deduction u/s. 80C in A.Y. 2009-10.

Deduction not available for part time course:- The deduction is available for Full Time courses only. In our opinion no deduction is available for part time or distance learning courses.

Fees for Private tuition/Coaching Classes not eligible for deduction u/s. 80C :- The fees should be paid to university, college, school or other educational institution. No deduction available for fees paid for private tuition’s , coaching courses for admission in professional courses or any other type of courses are not covered as that fee is not paid for FULL time education.