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Tuition fees

Ganga (CA Final) (101 Points)

08 August 2011

Whether tuition fees paid for the assessee can be claimed by the assessee itself............in the previous it was claimed by assessee's mother ( as the assessee's return not filed in the previous year)

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5 Replies

CA Navin Jain (MANAGER (FINANCE & ACCOUNTS)) (11768 Points)
Replied 08 August 2011

deduction is eligable on payment basis, if father has made the payment then he is eligable for deduction irrespective that last year deduction was claimed by mother.

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valji (Accounts manager-MBA) (2150 Points)
Replied 08 August 2011

agree with above

Nishant Alok (Chartered Accountant) (97 Points)
Replied 08 August 2011

Dear Ganga

I think your question is whether assessee can take the deduction 80C or not.So, for this I would like draw your attention towards the provision under section 80 C of the Income Tax Act in wchich it is stated as under :

Only tuition fees paid to any university, college, educational institution in India for full time education for any 2 children of tax payer. Other fees like development fees, donation not eligible under this section.

So, this is allowed to the parents who is paying it & not to the children even if he/she is filing the return.

So, the exemption under section 80C can not be taken by the child even if he/she starts filing return.

Thanks & All the best for future.......................... :-)