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Tution fee maximum amount of limit u/s.80c

balaji (student) (44 Points)

17 December 2011

mr.x spended 75,000 amount towards tution fees for his son (both are resident in india).help me with maximum limit applicable u/c 80c in the a.y 2009-10.i.e.,f.y2008-09

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11 Replies

moin kas (CA FINAL & TYB.COM Student) (50 Points)
Replied 17 December 2011

balaji first let us know the amount given is to private tutors or its a school tuition fees?????

CA PRAVEEN SINGH (MANAGER ACCOUNTS) (2277 Points)
Replied 17 December 2011

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 eachDeduction 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/-

1 Like

CA Hemang Shah (PRACTICE) (658 Points)
Replied 18 December 2011

School fees r allowed upto 1 lakh but private tution r nt allowed.

CA Garav Gulati (Management Consultant) (106 Points)
Replied 18 December 2011

Earlier it was 20000/- now there is no limit subject to max of 100000 u/s 80C of income tax

CA Kiran Sutrave (CA) (428 Points)
Replied 18 December 2011

Mr. Balaji, tuition fees would be allowed as a deduction under Section 80C to the extent of Rs. 100,000/-, only if the fees are paid to school, college, university or any other approved institutions but does not include: -

1. Coaching classes; or

2. for courses not in nature of full time courses.

Here tuition fees means total fees paid excluding any payments towards donation or any development fees or payment of similar nature. It also excludes Transport charges, hostel charges, Mess charges, library fees, scooter/cycle/car stand charges and Building fund.

CA Chirag Haraniya (Chartered Accountant) (902 Points)
Replied 19 December 2011

Originally posted by : CA PRAVEEN SINGH
	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 eachDeduction for tuition Fees is available up to 100000. Please Note that aggregate amount of deduction under section 80C , 80CCC and 80CCD shall not exceed1,00,000/- .

Agree with all...

Shubham Mishra (Dy. Manager) (51 Points)
Replied 19 December 2011

Totally agree with Kiran

deepak (C.A & C.S Final) (63 Points)
Replied 19 December 2011

Here as per the given example, I 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.

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 and also note that,

Pre-nursery, play school and nursery class fees is also covered under section 80C.

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.

Members please comment on the given discussion.