Tution fees

Dear Garvit,

For 80C only tution fees is allowed as deduction, if u will see the receipt tution fees  will clearly mentioned seperately....

Dear Garvit ji,

Deduction under this section is available on payment basis.  Fees may be related to any period. For example fees paid for April 2009 if Paid in March 2009 will be eligible for deduction u/s. 80C in A.Y. 2009-10.The deduction is available for Full Time courses only.  The fees should be paid to university, college, school or other educational institution. No deduction available for fees paid for private tuition’s , coaching courses for admission in professional courses or any other type of courses are not covered as that fee is not paid for FULL time education.University, college, school or other educational institution must be situated in India though it can be affiliated to any foreign institutes. Pre-nursery, play school and nursery class fees is also covered under section 80C .

Not allowable Expenses:-

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.

With Regards

CA Mishty