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Deduction u/s 80C

MUTHURAMAN (MANAGER - ACCOUNTS) (41 Points)

25 February 2010

Dear Sir

I have paid Rs.35,000 as Admission Fee and Rs.10,000 as Donation for my son who is studying in UKG.

Am i eligible to take deduction u/s 80C from my Salary Income for the payment i made Rs.35,000 as admiission fees.

Thanks

Y Muthuraman

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22 Replies

Amir (Learner) (4016 Points)
Replied 25 February 2010

Dear Sir,

Admission & Donation fees are not eligible foe deduction u/s 80C........

Only tuition fee is allowed.................

Nafisa (Article Assistant) (32 Points)
Replied 25 February 2010

section 80C(xvii) specifically provides that any university, college, school or other educational institution situated within India are liable for deduction.

since ur son is studing in UK , it is not allowed as deduction u/s. 80C

Amir (Learner) (4016 Points)
Replied 25 February 2010

Dear Nafisa,

I think UKG is "Upper KG" & not "United Kingdom"......:))

Ya if it is UK then u r rite not eligible........

CA Sumit Arora (CA) (1410 Points)
Replied 25 February 2010

Only tuition fees is allowed for deduction under section 80C of the income tax ac, 1961

Nafisa (Article Assistant) (32 Points)
Replied 25 February 2010

ya Amir u r right

u said admission fees are not allowed

but section 80C says dat

"tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission or thereafter"

it specifically state dat at d time of admission. it means it is allowed as deduction u/s. 80C.

give ur comment

Amir (Learner) (4016 Points)
Replied 25 February 2010

Dear Nafisa,

Words to be interpreted in the context in which they have been used.....I mean I cannot simply pick 1 word "adimission" from the whole sentence & say that "admission fee" is allowed...........

what is eligible is "tuition fee - whether paid at the time of admission or otherwise".........but it has to be tuition fee only & cannot be any other fee......though it can be paid at any time .........

I hope this clarifies ur doubt..........

Gita Iyer (Specialist) (135 Points)
Replied 25 February 2010

yes,

only 'TUITION fees' is eligible 4 deduction u/s 80C.....admission fee,lab fee, etc. and donation is disallowed!!

Gita Iyer (Specialist) (135 Points)
Replied 25 February 2010

CA Vishal (CA working in industry) (620 Points)
Replied 25 February 2010

Dear Friends,

Please note taht the deduction is allowed only if the child is studying in School. deduction is not allowed for playschools & other pre nursery schools

NARENDER PAWAR (CA final Student) (337 Points)
Replied 25 February 2010

addmission fee & donation to school is not covered u/s 80C, only tion fees is covered this section so only dection is allowed in case of payment of tution fees not of addmission fees or donation fees.

NARENDER PAWAR (CA final Student) (337 Points)
Replied 25 February 2010

swapnil (CA Final Student) (63 Points)
Replied 25 February 2010

U can claim only tution fees from ur admission fees u/s 80 C.

Sumiti Jain (FP) (1364 Points)
Replied 25 February 2010

only tution fees for 2 children u/s 80c is allowed

Gita Iyer (Specialist) (135 Points)
Replied 25 February 2010

Dear Vishal,

Pre school and nursery school are also schools!!!!

Fees paid to regular educational institution, fees to play schools or crèches will be allowed as deduction.Deduction is not allowed for private tuition, coaching center.

School must be situated in India.

Moreover the deduction is allowed only for two children.