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Tution fees under section 80C confusion ?

22 January 2020

Sir/madam,

I paid amount of Rs 80,000 as tution fees of my son who is studing in Class 1 on 10/01/2019 (FY 2018-19). That time my office accountant told me that "you can not show this tution fees in same financial year FY 2018-19 so if you want to show this amount for income tax rebate under section 80C (max 1.5 L) then show this fees amount in next financial year FY 2019-20 . is it true ?

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15 Replies

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 22 January 2020

Is it true ?

- No... This is Wrong...!

Deduction available as the same FY as Date of Receipt...

1 Like

S ELAVARASI (ACCOUNTANT) (2975 Points)
Replied 22 January 2020

The tuition fee claim in fy 18-19...

Kapadia Pravin (17249 Points)
Replied 22 January 2020

Deduction available on payment basis: –

Deduction under this section is available on payment basis. Fees may be related to any period. For example feed paid for April 2019 if Paid in March 2019 will be eligible for deduction u/s. 80C in A.Y. 2019-20.
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Tuition Fees does not include -

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.

Note: Above list is not exhaustive.

Kuldeep Singh (179 Points)
Replied 23 January 2020

Still confuse in financial year and accessment year in terms of fees paid. In my scenerio, three years are coming as 2018,2019,2020. Please clarify with simple

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 23 January 2020

As per your query.,

You can claim deduction in FY 18-19...

FY 18-19 means transactions from 01/04/2018 to 31/03/2019...

Now, You clear... ?!!

CA.Anurag Gupta (4 Points)
Replied 23 January 2020

Pls understand the difference between FY (Financial Year) and AY (Assessment Year)

For FY 2018-19 the relevant AY is 2019-20

The accountant must have said that for FY 2018-19 u can claim deduction in AY 2019-20

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 23 January 2020

Yes... I agreed to Mr CA Anurag Gupta...

Well explained...

1 Like

Kuldeep Singh (179 Points)
Replied 23 January 2020

Anuraj ji,

When i will show this tution fees amount in income tax green sheet of organization:

1. Before 31 March 2019

2. Before 31 March 2020

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 23 January 2020

31st March 19...

But, it's filing between 01/04/19 to 31/03/20

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 23 January 2020

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Kapadia Pravin (17249 Points)
Replied 23 January 2020

Tuition fees are allowed in the FY during which such Payments are made.

It has no relation for what period it's paid. You ignore this period point.

Law Aspire (CS) (755 Points)
Replied 23 January 2020

if he paid it in FY 2018-19 , but its an advance fee for the year 2019-20 , then what needs to be done by him?

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 23 January 2020

@ Law Aspire.,

He can claim as per receipt date...

CA.Anurag Gupta (4 Points)
Replied 23 January 2020

Kuldeep ji

I m coming back to Ur original question

Tution fees paid on 10/01/2019 ie. FY 2018-19 (AY 2019-20)

so you can claim the same in the ITR for above said AY

Last date for filing of said ITR was Aug 19 and hence your accounts department while filing must have claimed the same and if the same has not been claimed, you can claim by filing of Revised return, else the claim will lapse

and if no ITR has been filed you are requested to file immediately along with penalty