Become a Certified GST Practitioner. Batch begins 18th Nov. Register Now!

Tution fees and children education allowance

Lavanya V (Chartered Accountant) (67 Points)

12 January 2010

Hello 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 .

Reply
Follow
Share

8 Replies

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.......

Upgrade to CAclubindia Pro. Subscribe Now!

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...

1 Like

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

Upgrade to CAclubindia Pro. Subscribe Now!

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.