Tuition fee reimbursement

Entire reimbursement is income in the hands of employees. Only tution fee paid can be claimed as deduction u/s 80C

eg. the following reimbursement were made to Mr. X

1) Tuition Fee       : 20,000

2) Books Cost      :  4,000

    Total                : 24,000

Rs. 24,000/- will be included in total income of Mr. X and he can claim Rs. 20,000/- u/s 80C