Tuition fees of dependent brother

This query is : Resolved

Abid Ali (Querist)
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18 January 2010 Dear Sir,

I am resident individual and having salary income. We are 5 bros. 2 elder and 2 younger.

I am paying whole education and other exp. of my younger brother.

Can I claim the Tuition Fees charges (u/s 80) of my younger brother ?

Kindly reply at : aabidhashmi@yahoo.co.in

CA. Pradeep Nayak

CA. Pradeep Nayak (Expert)
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18 January 2010 Please refer Point (14) below. You cannot claim deduction on tuition fee paid for the education of your younger brother.
Deduction is available only incase the fee is paid for the education of your own children (subject to Max. 2 children only)

The following savings and investments are eligible for the purpose of claiming the benefit of deduction under Sec. 80C up to a maximum amount of Rs. 1 lakh with sectoral ceiling indicated wherever applicable.

(1) Payment of Life Insurance Premium (LIP) for the individual himself, his spouse and/ or children (minor or major). In the case of a Hindu Undivided Family (HUF), payment of LIP for insurance of any member of the HUF.

(2) Payment of premium by an individual on the life of the individual, his/ her spouse and any child of such individual for a non-commutable deferred annuity contract.

(3) Any sum deducted in accordance with the conditions of service from the salary payable by or on behalf of the Government to any individual for the purpose of securing to him a deferred annuity or making provision for his spouse or children. The sum deducted should not exceed one-fifth of the salary.

(4) Contribution by an individual towards statutory or recognised Provident Fund.

(5) Contribution to Public Provident Fund (PPF) by an individual in his own account or in the account of his/ her spouse or children. In the case of a HUF, contribution to PPF in the name of any member of the family. However, a new account in the name of HUF itself cannot be opened. Old accounts can continue till maturity.

(6) Contribution by an employee to an approved superannuation fund.

(7) Contribution to Unit Linked Insurance Plan (ULIP) by an individual or a HUF.

(8) Subscription by an individual to National Savings Certificate (NSC VIII Issue). The interest accrued on such NSCs will also be entitled to deduction as amount reinvested.

(9) Subscription by an individual to the Home Loan Account Scheme of National Housing Bank.

(10) Investment by an individual or a HUF in the National Savings Scheme (NSS).

(11) Investment by an individual in a notified annuity plan of LIC or any other notified insurer.

(12) Subscription by an individual or a HUF to units invested under Equity Linked Savings Scheme (ELSS) of any mutual fund or Unit Trust of India. There is a lock-in period of three years for such investments.

(13) Contribution by an individual to any notified pension fund set up by mutual funds or Unit Trust of India.

(14) Payment of tuition fees for full time education of any two children of an individual.

(15) Payment towards purchase or construction of a residential house, including repayment of housing loan and payment of stamp duty, and registration fees for acquiring a house.

(16) Investment in shares or debentures of any public company engaged in power, telecom or infrastructure sectors or investment in units of mutual funds investing in such priority sectors.

(17) Amount deposited as term deposit for five years or more in accordance with a scheme framed by the Central Government.

(18) Five-year time deposit in an account under Post Office Time Deposit Rules, 1981.

(19) Deposit in an account under the Senior Citizens Savings Scheme Rules, 2007.

(20) Bonds in National Bank for Agriculture and Rural Development (Nabard) as may be notified.