Query reg. Donation at the time of admission for pre-school
This query is : Resolved
Guest
Guest
(Querist)
19 January 2010
A is a salaried individual.
A proposes to admit his daughter (3 years old) in a school (which has up to 12th standard), where A is asked for a donation of approx. Rs.30000/- in addition to admission fees, tuition fees, books, uniforms, etc.
Query 1 :
Whether A is eligible to avail exemption under income tax act for such donation payment to school.
Query 2 :
A has been sending his daughter to play school (KIDZEE) for 10 months and paying Rs.25000/- approx.
Whether A is eligible to avail exemption under income tax act for such payments to play school (KIDZEE).
I await the views of experts for my above mentioned queries.
A proposes to admit his daughter (3 years old) in a school (which has up to 12th standard), where A is asked for a donation of approx. Rs.30000/- in addition to admission fees, tuition fees, books, uniforms, etc.
Query 1 :
Whether A is eligible to avail exemption under income tax act for such donation payment to school.
Query 2 :
A has been sending his daughter to play school (KIDZEE) for 10 months and paying Rs.25000/- approx.
Whether A is eligible to avail exemption under income tax act for such payments to play school (KIDZEE).
I await the views of experts for my above mentioned queries.
19 January 2010
u/s 80C deduction of tuition fees is available. it specifically says no deduction of donation or development fees. it gives deduction only when it is to any university, college, school or other educational instituion and for purpose of full-time education.
for for query 1 No deduction for donation
for query 2 no deduction as it is no tuition fee and KIDZEE is not for full time education institute.
for for query 1 No deduction for donation
for query 2 no deduction as it is no tuition fee and KIDZEE is not for full time education institute.
19 January 2010
Hi Deekay,
Ans 1. Unless the school is eligible to issue a 80G certificate such donation is not deductible.
Ans 2. Out of that Rs. 25000 the amount paid towards Tution fees is deductible under section 80C.There is no restriction on the age of the student and type of the school.it includes play school also.
"(13) Tuition fees, whether at the time of admission or thereafter, paid to any university, college, school or other educational institution situated in India, for the purpose of full-time education of any two children of the employee.
Full-time education includes any educational course offered by any university, college, school or other educational institution to a student who is enrolled full-time for the said course. It is also clarified that full-time education includes play-school activities, pre-nursery and nursery classes.
It is clarified that the amount allowable as tuition fees shall include any payment of fee to any university, college, school or other educational institution in India except the amount representing payment in the nature of development fees or donation or capitation fees or payment of similar nature."
see the link http://law.incometaxindia.gov.in/dittaxmann/circular/%5B2008%5D173TAXMAN0027(ST-2).htm
Ans 1. Unless the school is eligible to issue a 80G certificate such donation is not deductible.
Ans 2. Out of that Rs. 25000 the amount paid towards Tution fees is deductible under section 80C.There is no restriction on the age of the student and type of the school.it includes play school also.
"(13) Tuition fees, whether at the time of admission or thereafter, paid to any university, college, school or other educational institution situated in India, for the purpose of full-time education of any two children of the employee.
Full-time education includes any educational course offered by any university, college, school or other educational institution to a student who is enrolled full-time for the said course. It is also clarified that full-time education includes play-school activities, pre-nursery and nursery classes.
It is clarified that the amount allowable as tuition fees shall include any payment of fee to any university, college, school or other educational institution in India except the amount representing payment in the nature of development fees or donation or capitation fees or payment of similar nature."
see the link http://law.incometaxindia.gov.in/dittaxmann/circular/%5B2008%5D173TAXMAN0027(ST-2).htm
Message likes :
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19 January 2010
Dear Prashant,
I beg to differ for query 2. Please see the wordings of the circular.Circular No. 9/2008, Dated 29-9-2008
Point 13
It says that " full-time education includes play-school activities, pre-nursery and nursery classes."
Regards Sanjay
I beg to differ for query 2. Please see the wordings of the circular.Circular No. 9/2008, Dated 29-9-2008
Point 13
It says that " full-time education includes play-school activities, pre-nursery and nursery classes."
Regards Sanjay
19 January 2010
agree with Sanjay ji
19 January 2010
Hi all,
Only tution fee is covered u/s 80-C.
If the fee includes some other fees like bus fees,library fee etc then a separate certificate from the bead of the institution is to be received mentioning the tution fee alone.
Fee for nursery school also included
Only tution fee is covered u/s 80-C.
If the fee includes some other fees like bus fees,library fee etc then a separate certificate from the bead of the institution is to be received mentioning the tution fee alone.
Fee for nursery school also included
Guest
Guest
(Querist)
20 January 2010
Hi Sanjay, Thank you for your reply and for others too.
Sanjay - now I develop further queries.
I have just learnt that A has been sending his daughter to play school, which is the FRANCHISEE of KIDZEE. The Franchisee person on their system generated letterhead mentioned as ADMISSION FEES only.
Can we still claim the ADMISSION FEES charged by the FRANCHISEE of KIDZEE.
I may expect you to clear my doubts. Thank you once again Sanjay.
Sanjay - now I develop further queries.
I have just learnt that A has been sending his daughter to play school, which is the FRANCHISEE of KIDZEE. The Franchisee person on their system generated letterhead mentioned as ADMISSION FEES only.
Can we still claim the ADMISSION FEES charged by the FRANCHISEE of KIDZEE.
I may expect you to clear my doubts. Thank you once again Sanjay.
Guest
Guest
(Querist)
20 January 2010
Hi Sanjay, Thank you for your reply and for others too.
Sanjay - now I develop further queries.
I have just learnt that A has been sending his daughter to play school, which is the FRANCHISEE of KIDZEE. The Franchisee person on their system generated letterhead mentioned as ADMISSION FEES only.
Can we still claim the ADMISSION FEES charged by the FRANCHISEE of KIDZEE.
I may expect you to clear my doubts. Thank you once again Sanjay.
Sanjay - now I develop further queries.
I have just learnt that A has been sending his daughter to play school, which is the FRANCHISEE of KIDZEE. The Franchisee person on their system generated letterhead mentioned as ADMISSION FEES only.
Can we still claim the ADMISSION FEES charged by the FRANCHISEE of KIDZEE.
I may expect you to clear my doubts. Thank you once again Sanjay.
Guest
Guest
(Querist)
20 January 2010
Hi Sanjay, Thank you for your reply and for others too.
Sanjay - now I develop further queries.
I have just learnt that A has been sending his daughter to play school, which is the FRANCHISEE of KIDZEE. The Franchisee person on their system generated letterhead mentioned as ADMISSION FEES only.
Can we still claim the ADMISSION FEES charged by the FRANCHISEE of KIDZEE.
I may expect you to clear my doubts. Thank you once again Sanjay.
Sanjay - now I develop further queries.
I have just learnt that A has been sending his daughter to play school, which is the FRANCHISEE of KIDZEE. The Franchisee person on their system generated letterhead mentioned as ADMISSION FEES only.
Can we still claim the ADMISSION FEES charged by the FRANCHISEE of KIDZEE.
I may expect you to clear my doubts. Thank you once again Sanjay.
Guest
Guest
(Querist)
20 January 2010
Hi Sanjay, Thank you for your reply and for others too.
Sanjay - now I develop further queries.
I have just learnt that A has been sending his daughter to play school, which is the FRANCHISEE of KIDZEE. The Franchisee person on their system generated letterhead mentioned as ADMISSION FEES only.
Can we still claim the ADMISSION FEES charged by the FRANCHISEE of KIDZEE.
I may expect you to clear my doubts. Thank you once again Sanjay.
Sanjay - now I develop further queries.
I have just learnt that A has been sending his daughter to play school, which is the FRANCHISEE of KIDZEE. The Franchisee person on their system generated letterhead mentioned as ADMISSION FEES only.
Can we still claim the ADMISSION FEES charged by the FRANCHISEE of KIDZEE.
I may expect you to clear my doubts. Thank you once again Sanjay.
Guest
Guest
(Querist)
20 January 2010
Hi Sanjay, Thank you for your reply and for others too.
Sanjay - now I develop further queries.
I have just learnt that A has been sending his daughter to play school, which is the FRANCHISEE of KIDZEE. The Franchisee person on their system generated letterhead mentioned as ADMISSION FEES only.
Can we still claim the ADMISSION FEES charged by the FRANCHISEE of KIDZEE.
I may expect you to clear my doubts. Thank you once again Sanjay.
Sanjay - now I develop further queries.
I have just learnt that A has been sending his daughter to play school, which is the FRANCHISEE of KIDZEE. The Franchisee person on their system generated letterhead mentioned as ADMISSION FEES only.
Can we still claim the ADMISSION FEES charged by the FRANCHISEE of KIDZEE.
I may expect you to clear my doubts. Thank you once again Sanjay.
21 January 2010
Hi Deekay,
Only tuition fee is eligible for deduction under section 80C. No chance of lawfully claim the admission or other fees paid to an educational institute.
Regards
Sanjay
Only tuition fee is eligible for deduction under section 80C. No chance of lawfully claim the admission or other fees paid to an educational institute.
Regards
Sanjay
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