Deduction under Sec.80C for tution/school fees of children


Individual tax payers in India can use this section to get benefit under overall limit of Rs. one lakh under cumulative 80C , 80CCC and 80CCD. This benefit is allowable for any two children only in the family. If husband and wife are both income tax assessees, they can claim deduction of two children each separately thus getting advantage of 4 children. The deduction is allowed on payment basis only and it can be related to any period previous to current year also. The deduction is not allowed for any part time course. Only payment to full time course is allowed for deduction. So no deduction is available for fees paid for private tuition’s , coaching courses for admission in professional courses or any other type of courses as the fees is not paid for FULL time education.

Pre-nursery, play school and nursery class fees is also covered under section 80C (circular 9/2008 & 8/2007).
The following will not be allowed:

  1.   Development fees or donation.
  2. Transport charges, hostel charges, Mess charges, library fees.
  3. Late fees
  4. Building fund or any other type of fund demand by school/college management.

Venkat

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