Tuition fee help

Hi Vaibhav,

For the purpose of Sec 80C (payment basis is relevant), tuition fees excludes following :-

1) Expenses for self-education. (If incurred for children, then only allowed)

2) Tuition fees for part time courses .

[Hence, fees paid for correspondence course is not eligible for deduction]

3) Amt paid towards development fees, donations etc. Means amount purely spent for tuitions / classes in college is only allowed.

[Hence, admission fees is not eligible for deduction]

For claiming Sec 80C deduction, you don't need to attach any document with Return. For your record (if you are filing Return of client), keep xerox copy of fees receipts with you.

HI

Relevant part of the section 80c is reproduced here under.

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

(a) to any university, college, school or other educational institution situated within India;

(b) for the purpose of full-time education of any of the persons specified in sub-section (4) "

(c) for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual."

Read more: https://www.simpletaxindia.net/2008/02/tuition-fees-paid-for-children-us-80c.html#ixzz2GnZQ3eww

Thanks!!