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tution classes fees U/s 80c

pooja (1) (139 Points)

27 March 2010

Hello,

can please guide me whether i should take tution classes fees in Child Eduction U/s 80c with the school fees & per child it is 12000/- upto 2 kids

Thanks

Pooja

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17 Replies

Hitesh Kothari (Chartered Accountant M.No. - 134239) (326 Points)
Replied 27 March 2010

Dear Pooja,

It is Availbale for deduction upto 1 Lakh and for 2 Children of Individual as per 80 C.

But it should be paid to college, School and any Institution in India and it should not be towards development or Donation.

Thanks & Regards

Hitesh

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P. Raja (Manager Finance & Accounts) (198 Points)
Replied 27 March 2010

Private tuition fee to be excluded

Regards

P. Raja

Ratan Deep Saxena (Asstt Manager (Accounts & Finance)) (2998 Points)
Replied 27 March 2010

Only Tuition Fees paid to school, Colleges & University for whole time courses shall be qualify for deduction u/s 80 C.

private coaching classes are excluded from that.

regards,

ratan

Ashish Sharma (Service) (1028 Points)
Replied 27 March 2010

Section 80C(Xvii) says tuition fees(excluding any payment towards any development fees or donation or payment similar in nature where at the time of admission or thereafter) will allowed.

in my view annual fees should be consider for 80C

ABHINAV SURELIA ( CA & CS) (92 Points)
Replied 27 March 2010

Yes, pooja u can take deduction u/s 80C for school fees paid as Tution fees, upto maximum of 2 kids and maximum of Rs. 100,000.

As per the section any some apid as tutionn fees ( not including any payment towards development fes/donation/payment of any similar nature) whether at the time of admission or otherwise to any university/college/education institution in india for a full time education of any two child of the individual.

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Ashish Sharma (Service) (1028 Points)
Replied 27 March 2010

u can take school fees also

Ashish Sharma (Service) (1028 Points)
Replied 27 March 2010

The following are the deduction allowed under tuition fees

Fees paid to regular educational institution irrespective of the class attended by the child.
Payment of fees to play schools or crèches will be allowed as deduction.
Fees for admission are excluded from amounts eligible for deduction.
The deduction is allowed only for two children.
Deduction is available of paid basis.
Adopted Child’s tuition fees is also eligible for deduction

The following are the deduction not allowed under tuition fees

Deduction is not allowed for private tuition, coaching center.
University College School or other educational institution must be situated in India. It can be affiliate to any foreign university.
A late fee is not eligible for deduction.
Development fees or donation is not eligible.
Payment of fees for overseas education is not allowed.
Fees for admission are excluded from amounts eligible for deduction.
Transport charges, hostel charges, Mess charges, library fees charges incurred for education are not allowed
Spouse’s tuition fees is not allowed for deduction