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Tution fees - 80C

priyadharshini priya (38 Points)

23 July 2019

Can one share notification/circular regarding Tution fees, for itdentifying what are included in it.

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Kapadia Pravin (17259 Points)
Replied 13 November 2019

1) Deduction from taxable income under Section 80C is available to individual taxpayers up to a maximum amount of Rs1 lakh for education expenses incurred for one’s children.

2) Each parent can claim the deduction for the tuition fees paid for up to two children each, thereby covering a maximum of four children in a family.

3) This deduction is available to the parent who has made the payment, to the extent of the tuition fee actually paid or Rs 1 lakh (Rs. 1.50 Lakh from A.Y. 2015-16), whichever is lower.

4) The deduction can be claimed only for full-time courses including pre-nursery and playschool. Part-time, distance learning courses, private tuitions and coaching classes are not covered.

5) This deduction can be availed of on the basis of actual payment made, irrespective of the period to which the fee may pertain.

6) Only the tuition fee paid is eligible for deduction. Other expenses, such as transport charges, library charges, hostel charges, development fees or donation, are not covered.