what is included in tution fees for S/80C?

Tax queries 1273 views 17 replies

Hi!

under S/80C the deduction is allowed in respect of tution fees paid by the assessee for his/her children. what the term "tution fees" include? is every fees other than development fees or donation or any other fees of similar nature covered under the term?

please clarify.

 

Replies (17)

yes but it  does not include any caution money also as it will be refunded.

I don't think so. When you see school receipt, you will notice that Tuition fee is separately mentioned on that receipt. Only that fee is eligible for deduction u/s 80C not any development fund or other kind of fund.

Thanks,

Yes, i Agree with Lovenish, only tuition fee which shown seperate is considere U/s 80C.

does that mean deduction is allowed for fees other than development fees or donation or any other fees of similar nature?

please quote some case laws, judgement, circular, notification related to this, if any.

Only tution fees is considered U/s 80  c for Two Childrens only. Only that amount which were mentioned against the Tution fees. NO Danation, Development fees, caution money, Library fee etc. for more details please refer to income tax india's site incometaxindia.gov.in

 

>> Rajesh

I don' t  think there is any case law, judgement, circular or notification. Tuition fees is a clear term and it will be mentioned seperately in the receipts given by all the educational instutions.

 

 

WHAT RAJESH SAID ITS RIGHT, ONLY TUTION FEES IS CONSIDERD.....

School Fee includes various components some are refundable and others are not. Only the component of Tuition Fee is allowable as deduction u/s 80C.

ya, tution fees includes only the portion of fees which seprately shown on receipt

what if the donation is paid under the head tution fees. a person pays donation for his sons school but the receipt shows the same as tution fees,, will this be allowd as deduction as tution fees

Tuition fees include Computer fees also. Whatever shown as tuition fees in receipt will be deductible u/s 80C.

Whatever Shown as Tution Fee in Fee Recipt can be claimed as Tution Fee, and there is no limit also.

Yes Tuition Fees only is deductible from Total Income u/s 80-C but it does not include Admission Fees, any other Funds, Transportation Fees, etc


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