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.
CAclubindia
