Lavanya V (Chartered Accountant) (67 Points)
12 January 2010Hello friends
I hve a doubt regarding the deductability of Tution fees u/s 80C,when a person is in receipt of children education allowance. we all are aware that , whn a person gets HRA he should not claim deduction u/s 80GG(rental deduction)or vice versa. Does the same is applicable incase of Tution fees(80C) and Children education allowance ( Rs.200 per month per child , upto a maximum of 2 children).
if yes, please let me know.
if no, why.
please justify.
THANK YOU .
Amir
(Learner)
(4016 Points)
Replied 12 January 2010
Dear Lavanya,
1)First of all the benefit of Chldren education allowance is Rs. 100/month/child upto maximum of 2 children..
2) U can simuntaneously claim Tuition Fees u/s 80 C as wll asthe exemption of Children education allowance...No issues at all.......
Lavanya V
(Chartered Accountant)
(67 Points)
Replied 12 January 2010
oh sorry.. yes i agree.... its Rs.100 per month per child and Rs. 200 per 2 children per month.
but why is it not comparable with 80GG deduction and claiming of HRA.
wont it be equivalent to to double deduction is what i am confused about.
anyways..
thank you amir.
Amir
(Learner)
(4016 Points)
Replied 12 January 2010
Dear Lavanya,
In respect of Children Education Allowance- it is not necessary to incurr expenditure i:e the actual expenditure may be more or less - It is the limit fixed by law i:e Rs. 100 u will be getting exemption of..
Secondly, U/s 80 C the only the actual amount incurred can be claimed.
..So by making 2 different provisions, Law has provided remedy to both situations;
At first place where it is difficult to get any proof of payment like in Local Schools,etc (So limits have been fixed irrespective of actrual expense)
If people has incurred any amount higher than that & they have the proof of that payment then they can claim benefit u/s 80C
Whereas the purpose of Restricting HRA & 80GG was not let the employees to claim the benefit of rent twice + let the people other then salaried person to take the benefit of payment of rent..
Still, if not clear then ask...
Lavanya V
(Chartered Accountant)
(67 Points)
Replied 12 January 2010
ok... thanks
satisfied with ur perception.
S P David
(AM)
(59 Points)
Replied 28 February 2012
Hi ,
We are claiming the HRA and transport allowance from the allowance received from our employer.
Likewise, is it possible to claim Children education allowance of Rs 100/child, even if we are not receiving the allowance from our employer (not mentioned in our payslip)?
Please help
Thanks in advance.
Sajimon David
Reshma S Ichake
(Accountant)
(22 Points)
Replied 25 July 2015
Dear Sir/Madam,
In my Salay Structure "Eduction allowance" is not included. in this case whether i can claim Deduction of Education allowance and Tuition Fees (80C) deduction.
CA SACHIN
(practice)
(115 Points)
Replied 25 July 2015
Dinesh Yadav
(2 Points)
Replied 06 July 2018
Where to show Child Education allowance of Rs.100 p.m. per child while filing income tax return
CAclubindia
