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Tution fee

18 December 2019

Hello can anyone help me with a doubt.
As per 80C only tution fee deduction is available. Can anyone give reference to a rule / section/ circular where the following expenses are listed as exclusion.

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.

5. No deduction for part time or distance learning courses.

6. no rebate for private tuition.

7. Building fund or any donation etc not allowed.

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4 Replies

ABHISHEK JAISWAL (34 Points)
Replied 19 December 2019

See section 80c, it is written that deduction in term of tuition fee is permissible, nowhere it is written school fee or education fee. it means all other except tution fee r excluded from 80c.

Pallav jha (None) (159 Points)
Replied 19 December 2019

If in a school fee breakup, tution fee is mentioned then that amount will be taken for 80 C Deduction only.

Hari kiran (39 Points)
Replied 19 December 2019

[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];

This is the bare act