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Tution fees exemption u sec 80 c

Prakash Babu (Asst.Manager Accounts) (36 Points)

11 March 2013

Can an assessee claim exemption for the tution fees paid under sec 80/c for his sisters children, as guardian.. His sister (a widow) is fully dependent on ..

regds

Prakash

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7 Replies

CS Abhijeet soni Advocate (CS LLB MCOM MBA (FINANCE) MPHIL CA INTER PGDCA PGDA&PR ) (931 Points)
Replied 11 March 2013

YES UNDER SECTION 80 C YOU CAN CLAIM EXEMPTION REGARDING TO THE TUTION FEES ONLY THOSE PAID FOR CHILDREN MAXI AMOUNT 24000/- IN ONE FINANCIAL YEAR

CA.D.RAGAVAN (CHARTERED ACCOUNTANTS) (219 Points)
Replied 11 March 2013

NOW THE MAXIMUM QUANTUM DONE AWAY WITH. FULL TUTION FEE IS ELEGIBLE, TUTION FEE PAID SHOULD BE ON THE FULL TIME EDUCATION OF CHILDREN

CA HIMANSHU (ARTICLE) (317 Points)
Replied 11 March 2013

sir and what abtif tution fees relats to the assesse himself .....

example assesse is a pg student getng salary of6000000 nd payng tution fees to clg 29000... is he eligble to claim deduction u/s 80c

Santosh Mishra (AM) (1135 Points)
Replied 11 March 2013

In my view deduction for Tuition fee can be claimed only for own children of an assessee. Tuition fee paid for sister's childeren is not eligible for deduction under 80C.

Akram (C.A.FINAL) (136 Points)
Replied 12 March 2013

Dear All,

As Per 80C deduction will be allow only for Self spouse and their childrens only .80C main kevel aap ,aap ka jeevan saathi or aap k bachhey ...is k alawa kissi ki bhi payment karo dedution nahi milegi .

aap ko aap ki sisters k bachhoon ki deduction nahi milegi ... meri ca club k sabhi members sey request hey ki jab tak aap ko puri jankari na ho Please please kissi ko confuse mat karein.

tuetion fee 1 lakh tak fully allowed hoti hey. 2010 tak kevel 2 bachhon k liyee maximum 24000 allowed hoti thee . Tuetion Fee main kisi bhi institute ya university ko full time course k liye payment hona chahiye . Tuetion fee main donation , devlopment fees ko include nahi karain gey

Santosh Mishra (AM) (1135 Points)
Replied 12 March 2013

Originally posted by : akram
	Dear All, As Per 80C deduction will be allow only for Self spouse and their childrens only .80C main kevel aap ,aap ka jeevan saathi or aap k bachhey ...is k alawa kissi ki bhi payment karo dedution nahi milegi . aap ko aap ki sisters k bachhoon ki deduction nahi milegi ... meri ca club k sabhi members sey request hey ki jab tak aap ko puri jankari na ho Please please kissi ko confuse mat karein

Thank you for suggestion.

Par lagta hai apko thodi bahut english sudharney ki jaroorat hai, maine bhi yahi jaankari di thi. aur samajhney wale samajh gaye.

Sushil kumar kaura (Communication Accounts Officer) (27 Points)
Replied 14 March 2013

Deduction, under the over all limit of Rs one lakh ,is admissable under Sec 80 C of Income Tax Act in r/o tuition fees paid of any two children for full time education, of the assessee ,to any Educational instituiton situated in India.But the Development fees,donation ,any other payment of this nature shall not include for the deduction as these are not eligible for the same.