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Tution fees

garvit bharti (CA FINAL) (370 Points)

02 April 2014

There are so many types of fees charged by education institutions like admission fees,tution fees,development fees,etc ...80C is available for tution fees.Now tell me for the benefit of 80C what includes in tution fees. thanks

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11 Replies

Shyam C.Pujara (Student (C.A Final)) (177 Points)
Replied 02 April 2014

Dear Garvit,

For 80C only tution fees is allowed as deduction, if u will see the receipt tution fees will clearly mentioned seperately....

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garvit bharti (CA FINAL) (370 Points)
Replied 02 April 2014

It constitute Very small amount out of the total fees....anyways thanku sir

CA Mishty Agarwal (PRACTICE) (40 Points)
Replied 02 April 2014

Dear Garvit ji,

Deduction under this section is available on payment basis. Fees may be related to any period. For example fees paid for April 2009 if Paid in March 2009 will be eligible for deduction u/s. 80C in A.Y. 2009-10.The deduction is available for Full Time courses only. The fees should be paid to university, college, school or other educational institution. No deduction available for fees paid for private tuition’s , coaching courses for admission in professional courses or any other type of courses are not covered as that fee is not paid for FULL time education.University, college, school or other educational institution must be situated in India though it can be affiliated to any foreign institutes. Pre-nursery, play school and nursery class fees is also covered under section 80C .

Not allowable Expenses:-

1. Development fees or donation not eligible.

2. Transport charges, hostel charges, Mess charges, library fees, scooter/cycle/car stand charges incurred for education are not allowed.

3. Late fees is not eligible for deduction.

4. Term Fees is not eligible for deduction.

5. No deduction for part time or distance learning courses.

6. no rebate for private tuition.

7. Building fund or any donation etc not allowed.

With Regards

CA Mishty

garvit bharti (CA FINAL) (370 Points)
Replied 02 April 2014

Thanks mishty jii... Very useful info Thanku

1 Like

Kreesha (Account Assistant) (22 Points)
Replied 02 April 2014

fees paid for icwa coaching can be deducted under 80c?

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Ankit Dadhich (student) (27 Points)
Replied 02 April 2014

U/s 80c Tuition fee paid for full time education of 2 children at the time of admission or thereafter to any educational institute situated in India. Eg: school,college etc..CA,CMA,CS are not fulltime education...

garvit bharti (CA FINAL) (370 Points)
Replied 02 April 2014

Xactly agree with ankit. No deduction available for fees paid for private tuition’s , coaching courses for admission in professional courses or any other type of courses.

sitarama charyulu (manager finance) (27 Points)
Replied 02 April 2014

Yes all of you are right. While a son or daughter of a father pursuing CA and CWA from Chapter of such course, could it be eligible for 80C deduction? Please clarify.