Tution Fees deduction

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Tution fees paid of Child to Allen coaching institute, kota is eligible for deduction u/s 80C?
Replies (5)
No it is not eligible for deduction .
No it's not eligible
no because tuition fees provided to university or college not any private tutors
Eligibility

Deduction for Payment of Tuition Fees is only available to an Individual and not available to HUF.

Deduction for How many Children?

Deduction for Payment of Tuition Fees is allowed for a maximum of 2 Children. In case of more than 2 children – deduction can be claimed for payment of tuition fees of any 2 children.

However, it is pertinent to note here that both husband and wife have a separate limit of 2 children each. Therefore Husband can claim deduction for payment of fees of 2 children and wife can also claim deduction for payment of fees of 2 children and therefore the family can claim deduction of 4 children.

Deduction available on Payment Basis

The Deduction under Section 80C for payment of School Fees is available on Payment Basis. Therefore, irrespective of whether the fee is being paid for the previous years or for future years, deduction would still be allowed. In other words, the deduction would be allowed in the year in which the fee has been paid.

Deduction not available for Part-time Courses

Deduction under Section 80C for payment of Tuition Fees is only available for Full Time Courses. Therefore the fee paid for Part Time Courses or for Distance Learning Course won’t be eligible to be claimed as a deduction.

Payment made for Private Tuition/ Coaching Class not eligible for Deduction

Deduction is only allowed for Payment made to University, School, College or any other Education Institute. Payment made for Private Coaching/ Coaching Centres is not eligible for deduction.

Deduction available for Education in India only

This Deduction is available for Payment of Fees for Education in India only and not for Education abroad. However, in case of fees is paid to an Institute located in India which is affiliated to a Foreign University – the deduction would be allowed in this case.

Fee paid for Pre-Nursery/Nursery/ Play School allowed as Deduction

The Fee paid to a Play School or Creche or any other School for Pre-Nursery/Nursery Education is allowed to be claimed as a Deduction under Section 80C (Circular 9/2008 & 8/2007)

Deduction not available for Education of Self or Spouse

This deduction for payment of Education Fees is only available in case the payment is made for the Education of Children. Payment made for the Education of Self or Spouse is not eligible to be claimed as a deduction under Section 80C.

Payment made for Private Tuition/ Coaching Class not eligible for Deduction Deduction is only allowed for Payment made to University, School, College or any other Education Institute. Payment made for Private Coaching/ Coaching Centres is not eligible for deduction.

Here is confution how we come to know which college & institute are private as mostly coaching institute are private that that are not eligible...>


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