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Income tax deduction of Ph.D. tuition fees and expenses paid for self

Tax queries 2950 views 1 replies

Ankit

21 Points Posted on 18 November 2019

Hello,

Based on Income Tax Act :
- Section 10 (14) i : Academic / Research allowance
- Section 35 (1), 35 (2AA) and 35 (2AB)

- Section 80

I am a state government employee pursuing part-time Ph.D. (research) study in a recognized Indian state university in Computer discipline. I have not taken any education loan.

* Can i claim deduction or exemption for my self paid tuition fees?

* Can i claim deduction or exemption for the expenses incurred during my research study like journal paper publication fees, conference travel expenses, equipment costs, experiment expenses, etc.

Thanks

Replies (1)

Welcome you on joining Forum

I presume you are undergoing Ph.D (research) with a continued salary as a state Government employee.

You can get under 10(14) whatever research allowance you get alongwith salary as exempt (however subject to a limit of actual expenditure) Balance above is taxable.

This will all be as per Your employer State Government rules and regulations.

You please confirm all with HRD section.