Tuition fee under section 80 c

Tax queries 3476 views 12 replies

Dear all

Please inform what could be deductible under the head tuition fee under the section 80C.  In kerala most of the schools are issuing receipts like the following:

Tuition fee 1365, Computer fee 200, Stationery fee 200  Cultural activities 150  Magazine and Journals 125  Library fee  100  Exam fee  100  Sports fee  100  Art education  100  Welfare fund  80  Medical exam 75  insurance 50  .  Actually I am paying a total2645 as quarter fee.  In this case how much I can claim as tuition fee.

Regards

Nissar

Ernakulam

Replies (12)

hi nissar,

under section 80C , only tuition fees is deductible ie in ur case Rs 1365 and not the whole fees paid.

only rs 1365 tution fees ...

but this is not home tution teacher fees but it is like a school fee type..

Originally posted by : saloni

hi nissar,

under section 80C , only tuition fees is deductible ie in ur case Rs 1365 and not the whole fees paid.

Agree with Saloni. Even Term fees or registration fees are not allowable.You may approach the school authorities and ask them to issue a separate consolidated receipt under the head tution fees.

yes u/s 80c deduction is available  only for tution fees ie..Rs 1365 ..

there should be word Tution Fee on receipt .. tha amt written in front of it to school or college is allowed...

To my mind, Tution fee includes computer fee also if it is paid to school. Hence for 80C purpuse it is Tution Fee + Computer Fee.

It will not include computer Fees . Only basic tutuion fees is allowed.

Only Rs.1365 you can able claim or else ask them to issue  the total amount  in the name of tution fees.

As per IT Act 1961, Any sum paid as tution fees (not including any payment towards development fees/donations/payment of similar nature) whether at the time of admission or otherwise to any university/college/educational institution in India for full time education of any two children of an individual. Full time education includes any educational course offered by an university, college, school or other educational institution to a student who is enrolled full-time for the same course. Full time education includes even play-school activities, pre-nursery and and nursery classes.

The amt allowable as tution fees shall include any payment of fee to any university, college, school or other educational institution in India except the amt representing payment in the nature of development fees or donation or capitation fees or or payment of similar nature.    CIRULAR nO 1/2010, DATED 11/01/2010

So My Dear Friends in the above case the whole amount of RS 2645/- shall be allowable as deduction. (which excludes development fees or donation or capitation fees or or payment of similar nature) 

So enjoy Deduction......

I agree with Mr.Soni. 

Except welfare fund of Rs.80 all others are allowable for deduction

Hi,
Requesting your advice on the following case

Admission fees of Rs.3500/-
Term fees Rs.7595/- for first term, Rs.2375/- each for second and third terms.

Since the school does not mention the nature of fees as Tuition or not, can i claim the following as deductions this year
Rs.3500 + Rs.7595 + Rs.2375 + Rs.2375
.
Also appreciate your thoughts if the fees paid to a school where my son discontinued also qualifies (despite me claiming the fees in the next school where he joined).

Regards,
Ram


CCI Pro

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