DEDUCTION U/s 80C

IF the COllege fee challan or bill doesnot bifurcate between tution fee and other fee, donations etc, benefit of doubt can be given and whole amount can be taken as tution fee

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.

University, college, school or other educational institution must be situated in India though it can be affiliated to any foreign institutes.

Pre-nursery, play school and nursery class fees is also covered under section 80C (circular 9/2008 & 8/2007).

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.