Deduciton u/s 80c

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Dear Friends,

Can a person eligible to claim deduction as tution fees paid by him for his nephew's school under Income Tax Act ?

Replies (3)
You can claim deduction from tution fees paid by you for your two childrens u/s 80C. Hence in your case, you cannot claim.

No you cannot claim deduction u/s 80 c.

 it is eligible only for children tuition fee (max 2 childrens)

...

D

eduction in respect of school fees is covered under Section 80C of the I-T Act. A parent can claim a deduction of payment made for tuition fee to any university, college, school or any other educational institution.

The deduction on payments made towards tuition fee can be claimed up to Rs 100,000 (Limit Raised to Rs. 1,50,000/- from A.Y. 2015-16), together with deduction in respect of insurance, provident fund and pension.

But, there are certain conditions to get this. It can only be claimed in respect of two dependent children and for fees to an educational institution within India and, for tuition fee only. Payment as donation or development fee to an educational institution does not qualify.

The following are the deduction allowed under tuition fees

  • Fees paid to regular educational institution irrespective of the class attended by the child.
  • Payment of fees to play schools or crèches will be allowed as deduction.
  • Fees for admission are excluded from amounts eligible for deduction.
  • The deduction is allowed only for two children.
  • Deduction is available of paid basis.
  • Adopted Child’s tuition fees is also eligible for deduction

The following are the deduction not allowed under tuition fees

  • Deduction is not allowed for private tuition, 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.

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