Monday, February 11, 2013

TUITION FEES PAID FOR CHILDREN U/S 80C-FAQ


on Monday, February 11, 2013

Today we are discussing important points regarding deduction available for payment of tuition fees .we try to cover each and every aspect on the issue ,if any left ,or you have different opinion than of us ,please record in comments.

Relevant part of the section 80c is reproduced here under.

"(xvii) as tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission or thereafter,

(a) to any university, college, school or other educational institution situated within India;

(b) for the purpose of full-time education of any of the persons specified in sub-section (4) "

"(4) The persons referred to in sub-section (2) shall be the following, namely:
(a) ......................
b) .......................
c) for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual."

on the basic of above following points are to be noted .


  1. Deduction for tuition Fees is available up to Rs.100000 /-
  2. The limit of one lac as above is total limit u/s 80C for all type of savings ,plus section 80CCC(pension policy) plus u/s 80CCD(Contributory Pension Plan).Means the aggregate amount of deduction under above referred sections can not exceed Rs. 1,00,000.
  3. The deduction is available to Individual Assessee and not for HUF.
  4. The Deduction is available for any two children.
  5. This the only clause u/s 80 C where assessee can not claim tax benefit for expenditure done on himself.Means if assessee has paid tuition fess for his studies ,he will not be eligible.
  6. Deduction is not available for tuition fees paid for studies of spouse.
  7. The deduction is available for Full Time courses only,so no deduction for part time or distance learning courses.(This is my opinion but point is not very clear)
  8. The fees should be paid to university, college, school or other educational institution,so no rebate for private tuitions.
  9. Tuition fees paid for coaching courses for admission in professional courses or any other type of courses are not covered as that fees is not paid for FULL time eduction.
  10. The center mention above in point 8 must be situated in India,so location should be in India though it can be affiliated to any foreign institutes.
  11. In This section tuition fees has a wide meaning than normal parlance ,means here tuition fees means total fees paid minus any payment towards any development fees or donation or payment of similar nature.so admission fees is also allowed.
  12. In My Opinion Transport charges ,hostel charges,Mess charges ,library fees ,scooter/cycle/car stand charges is not allowed.
  13. Building fund or any donation etc not allowed.


questions which are commonly asked regarding tuition fees eligibility u/s 80C given hereunder.

Que:Can Mother claim the benefit of tuition fees paid for his son/daughter.

Ans:Assessee means both mother and father both can take the benefit u/s 80 C for amount paid by them respectively.

Ques:If a couple have four children,can they both claim fees for two children each?

Ans:Yes ,husband and wife both have a separate limit of two children each ,so they can claim deduction for 2 children each.

Ques:If a Couple has one child and paid a fees of 200000 rs can they both claim tuition fess 100000 each ?

Ans. :yes ,they both can claim deduction for 100000 each subject to they have actually paid same amount .If husband has paid 1.50lac and wife has paid 50000 then husband can claim 100000 and wife can claim 50000.

Ques:Ram has paid tuition fees for his child 2000/- in January 2012 relates to period march to june 2012 ,how much amount he can claim deduction in assessment year 2012-13?

Ans: He can claim full 2000 rs in assessment year 2012-13 , as this deduction is available on the basis of payment and it may or may not be related to the period in which it has been paid.

Ques: Is Late fees paid with tuition fees is eligible for deduction ?

Ans:No,late fees is not eligible for deduction.
Ques:is tuition fees admissible for pre nursery class also?

Ans: pre-nursery ,play school and nursery class fees is also covered under section 80C (circular 9/2008 & 8/2007)

Ques:Ram has paid Rs 46000 (Rs 8000 admission fees, Rs 5000 development fees Rs 5000 caution money, Rs 12000 annual charges and Rs 16000 @Rs 2000 per month for March-Oct 2012 fees) in January 2012. How much he can claim reimbursement as well rebates/deductions in Financial year  2011-12 and 2012-13.

Ans:As explained above in the article, tuition fees meaning is wide in income tax as generally perceived ,so in my opinion admission fees rs 8000 ,12000 annual charges and 16000 fees is covered for claim u/s 80C .Development fees is not allowed and caution money,as it is refundable amount ,hence not allowed.You can claim the tuition fees on payment basis whether relates to this financial year ,old or coming financial year.

ques:Are there any particular educational courses for which income tax exemption is given?

Ans:No specific course defined in the Income tax act ,but course should be in India and a full time course

Ques:My Son has been going to Play School Since 01/04/2011. Can I claim the fee paid during the year under Children's Education(80-C). The receipt given by the school shows quarterly fee, & not tuition fee.

Ans:You can claim tuition fees paid for playway school.but the break up of the fees should be obtained from the school .Take a certificate from scholl authorities regarding full year fees on letter head with their seal. Example is given below




T o whom it may comcern

" It is certified that ...............son of sh Raj kumar Ojha is a bonafide student of class ..(pre nursury).in our school and we have received ..................Rs(in words..........................) as full year tuition fess."




please comment.

realted post

101 comments: Post Yours! Read Comment Policy ▼
PLEASE NOTE:
We have Zero Tolerance to Spam. Chessy Comments and Comments with Links will be deleted immediately upon our review.

  1. Replies
    1. Term Fee is not allowed

      Delete
  2. good post. Cleared my most doubts

    ReplyDelete
  3. Term Fee is also covered under section 80C as it is not any development fees or donation or payment of similar nature

    Read more: http://www.simpletaxindia.net/2008/02/tuition-fees-paid-for-children-us-80c.html#ixzz1kfq0Sqot

    ReplyDelete
  4. i am paying Rs.2500/- per month plus Rs.5500/- as admission fees for my child.total comes to Rs.35500/- . when I got the certificate from school for claiming tuition fees deduction,, they gave it for Rs.20004/- only. Can we ask where the balance amt gone, when it was mentioned only as "consolidated fees" in the fee book.

    ReplyDelete
  5. IF SOME ONE PAID TUTION FESS OF RS.10,000/- ON JAN'2012, BUT HE NOT SHOWN HIS BOOKS IN F/Y 11-12, HE CAN ALSO TAKE THE BENEFIT IN NEXT FINANCIAL YEAR MEANS F/Y 12-13??

    ReplyDelete
  6. Dear Anoy

    You can not claimed the tuition fees paid in 11-12 in 12-13

    ReplyDelete
  7. The school has given me a receipt for the fees paid, it explicitly does not specify for tution fees, nor it spciefies it was for development/donation etc...
    Does the receipt have to explicitly specify that it is for tutuion fees to get tax benefits.

    ReplyDelete
  8. Dear Ardy,

    break up is must to claim tuition fees deduction

    ReplyDelete
  9. can fees paid to institute for mba entrance training can be claimed 80c

    ReplyDelete
  10. Dear Supriya,
    Fees for entrance fee is not eligible for deduction u/s 80c

    ReplyDelete
  11. i have paid rs 70000/- toward tution fee in punjabi university for pharma course of my son and have also paid rs 40000/- for sch.fee of other son can i claim tax benifit

    ReplyDelete
    Replies
    1. You can claim Rs. 100000 as deduction u/s 80C.

      Delete
  12. Yes You can claim Tuition fees for two children i.e 110000 subject to maximum 100000 limit of 80C

    ReplyDelete
  13. Can father claim the fees paid by daughter from her Bank Account to university?

    ReplyDelete
  14. Dear Hardik ,

    I ultimate payer is Father and daughter account is a medium only then Father can claim the tuition benefit

    ReplyDelete
  15. I pay 3500 per month as fee for my son's playschool.I have got the recipt as monthly fee, can this be claimed under 80c.

    ReplyDelete
    Replies
    1. yes you can claim play school tuition fees u/s 80C,This issue has already been clarified by department

      Delete
  16. i am a contactual employee of I.C.A.R, and pay Rs.36000/ per year tution fee for two children. how much money i claimed for income tax dedution under rule. please quick reply

    ReplyDelete
    Replies
    1. you can claim full amount of Tuition fees paid for your two children . Upper limit is 100000 including all other savings u/s 80C

      Delete
  17. Is the amount payable towards day care for my child exempt? I pay RS. 4500 pm and the receipt says it is meant for day care.

    Thanks.
    Deepthi

    ReplyDelete
    Replies
    1. Dear Deepthi,

      Day care is not covered ,however if you show playway then it is covered

      Delete
  18. private tuition class fees also assumption in section 80cc.my son attend IIT, AIEEE coaching (Like IIT Asharam, Resonance,Bansal, Career point,Edunova tutorial ect.)
    akhil vyas

    ReplyDelete
    Replies
    1. In my opinion it is not covered u/s 80C as the amount must be paid for the purpose of full-time education

      Delete
  19. Can the annual Charges charged by the school apart from Tuition Fees be included for deductions?

    ReplyDelete
  20. my contribution in pf + insurance is above 1 lac can i claim exemption for the amount i paid towards tuition fee for my child

    ReplyDelete
    Replies
    1. Overall limit is 100000 so no use of claiming tuition fees

      Delete
  21. i ve taken education loan for myself, am I eligible for the tax exemption under 80 c???

    ReplyDelete
    Replies
    1. you can claim deduction of education loan u/s 80E read here

      http://www.simpletaxindia.net/2008/03/deduction-for-higher-education-loan-80e.html

      Delete
  22. tution fee paid towards the diploma course to national institute of event management for doing even management course. whether the father would get the benefit towards the payment for his son.

    ReplyDelete
  23. i took admision in MBA part time and Paid fees of 80000/-for year ,shall i eligible for tax examtion.

    ReplyDelete
  24. If i paid tution fee for the month from June 2011 to May 2012 Rs.12000/- (Rs.1000/- pm). So Can i claim Rs.2000/- ( April 2012 to May 2012 ) for F.Y. 2012-13.

    ReplyDelete
    Replies
    1. Tuition fees can b claimed on paid basis ,if you paid June11 to may 12 fees in June 11 then you can claim full deduction of 12000 in Fy 2011-12 .

      Two month Fees can not be claimed in Fy 2012-13 as it has been paid in June 11

      Delete
  25. Hi,

    is the tution fee paid in cash also eligible for the deduction. Also are the admission charges a part of deduction.

    Thanks & Regards

    ReplyDelete
    Replies
    1. Tuition fee paid in cash is allowed. further Admission charges are allowed if it is not in the nature of Development fund or donation or similar nature fund.

      Delete
  26. The section says "in the case of an individual, any two children of such individual". Can it be claimed for an adoptive child? Can it be claimed for a child not legally adopted? For example, could a grandparent acknowledge the child as ones own, without going through a legal adoption process and claim the deduction? If yes, what paper work is required?

    ReplyDelete
    Replies
    1. In my opinion unless otherwise legal paperwork is done ,this deduction cannot be claimed

      Delete
  27. In May 2012, I have paid my tuition fee in College for the year 2007-08.
    Can I claim this fee under tax deduction for F.Y. 2012-13?

    ReplyDelete
  28. can i claim tution/college fee for my spouse for a regular course.

    ReplyDelete
    Replies
    1. No you can not ,Only two children are covered u/s 80C

      Delete
  29. I paid Tution fee in USD 7000 for NITK, July 2011, will I be able to clain deduction upto 1,00,000/-?

    ReplyDelete
    Replies
    1. If institute in India and course as given above then you can claim deduction of 100000

      Delete
    2. Further it should be paid for your child

      Delete
  30. can i claimb to professional exam fee deduction u/s 80c

    ReplyDelete
  31. Does it not cover Distance learning

    ReplyDelete
  32. very good post. this post explains all the doubts about this chapter

    ReplyDelete
  33. my son studied at U.K. and spent more than 10 lac in two year for MBA course. he has taken a education loan too of 10 lac from bank in his own name. how we (parents) and my son get tax deduction/benifits for tution fee and intrest thereof...

    ReplyDelete
    Replies
    1. U/s 80C tuition fees deduction is available only if amount has been paid to eligible institution situated in India ,so 80C is not available.

      Further in education loan 80E section ,deduction is available only if higher education is takenthrough any course of study pursued after passing the Senior Secondary Examination or its equivalent from any school, board or university recognised by the Central Government or State Government or local authority or by any other authority authorised by the Central Government or State Government or local authority to do so.

      and it seems that MBA in UK is not recognized by appropriate authority .Hence 80E deduction is also not available to you

      Read more: http://www.simpletaxindia.net/2008/03/deduction-for-higher-education-loan-80e.html#ixzz248i7dFPE

      Delete
  34. Receipt received from the institution of my daughter says "Course Fee," Can it be claimed as Tuition Fee?

    ReplyDelete
  35. can we exempted to tuition fee which was paid for higher education in abroad.

    ReplyDelete
  36. i m govt employee and i hv four children.....can i claim tution feee deductio for the youngest one as the other three children hv completed their studies.......

    ReplyDelete
  37. i am a govt employee.....i have four children ,,,can i claim the youngest one's tution fee from govt as the other three hve comleted their studies,,, and i had not taken any claim for their fees...

    ReplyDelete
    Replies
    1. yes ,you can claim tuition fess of any two children.

      Delete
  38. Is any exemption given for tution fee paid for self education while working...?

    ReplyDelete
  39. dear sir
    i want know abt which fees can iclaim under sec 80 c ?
    1. visiting feculty fees
    2. tutiorial fees
    3 material fees
    4 exam fees
    5 call center service fees
    6 p.t.a. fees
    7 counciling fees
    8 entrence fees
    9 semester fees
    10 education fees
    11 comptuer fees
    11 laboratary fees
    12 extra fees
    above r all kind of fees among of those which fees should be claim ?

    ReplyDelete
    Replies
    1. i our view following are not allowed
      1.material fees
      2.PTA (can say )

      Further Entrance fees is not allowed if it is in the nature of development charges

      Delete
    2. Mr. Pankaj Patel and Mr. Raja Babu, once expenditure on account of development fee is re-imbursable by the employer subject to maximum Rs.15,000/- per academic year per child for maximum two children. I think development charges are also included for deduction under 80C

      Delete
  40. I HAVE ONE CHILD, SO CAN I PAY THE FEES OF OTHER PERSON'S CHILD'D EDUCATION FEES AND TAKE BENEFIT OF IT FOR PAYING 2 CHILD'S EDUCATIONAL FEES?

    ReplyDelete
    Replies
    1. no ,you can pay fees for your own child only .

      Delete
  41. I have received Rs.15,000/- as reimbursement of children eductaional allowance during FY 2012-2013 against the orginal bills for Rs,23,000/-. This amount was considered as taxable income in my AY 2013-2014. My question is, shall i calim the 23000/- or 15000/- under 80 C exemption during the AY 2013-2014.

    ReplyDelete
    Replies
    1. even i am searching the answer of the same

      Delete
  42. i have 2 kids both have education fee of 1,50,000 each. can i claim 100,000 each

    ReplyDelete
    Replies
    1. you can get maximum 100000 for both the childrens

      Delete
  43. can i claim college fee of my younger brother(23 year old) for tax relaxation in section 80 C ?

    ReplyDelete
    Replies
    1. No,you can not , fees for children is only allowed

      Delete
    2. plz see sir ..
      https://www.taxbrain.com/kb/default.asp?a=644
      Here(IRS website also) write that you can claim fees of younger brother.

      Delete
    3. that page is not for India ,it is for USA

      Delete
  44. Is tax Exemption u/s 80C available for the tution fee paid by the assesse for his own education or it is applicable only on assessee's children?

    ReplyDelete
    Replies
    1. it is applicable/available for children only not available to assesse himself.

      Delete
  45. I'm the guardian of my nephew in school. I've the adequate documents for it. I also pay his tuition fees. Can i claim tax exemption under u/s 80c?

    ReplyDelete
  46. Can a mother claim income tax rebate for fees paid by father, as father is also claiming tution fee reimbursement.

    ReplyDelete
    Replies
    1. No , she can not .She can claim deduction only if she has paid the same

      Delete
    2. Just a question on the above... what if the mother is also paying for half the tution fees amount? I have one child and both me and my spouse pay the fees equally. Can we both claim the exemption of 12000/ each

      Delete
  47. WHETHER AN ASSESSES HIMSELF CAN TAKE THE ADVANTAGE OF THIS BENEFIT ON THE TUITION FEE PAID ON A/C OF HIS PURSUING HIGHER EDUCATION COURSE?

    ReplyDelete
    Replies
    1. No he can not claim 80C benefit for his own education

      Delete
  48. i paid tuition fees of my dependent brother....can i claim this u/s 80c???

    ReplyDelete
    Replies
    1. Dear Shubhra Saxena.
      you can not claim deduction for tuition fees for your depended brother.

      Delete
  49. As we(me and my husband) both are working I send my children to a daycare and as it is not a registered daycare center they do issue any receipt for the fee paid. Can i claim the fee paid for daycare without showing any proof.
    As in case of rental receipt we take the sign of the owner on revenue stamp on the printed document, can i do the same for the daycare fees. Please help me out to claim these expenses.

    ReplyDelete
    Replies
    1. Without proof you can not claim deduction .Further there is difference in day care and play way school. For day care no deduction is available where as for play way school deduction is available

      Delete
  50. Dear Raja Babu,

    Very informative and useful article on Tuition Fee/80C deduction.

    I have a simple doubt since the introduction of tuition fee in 80C Deduction. I paid 4 PDC of Rs. 5000 each and school give me consolidated Money Receipt of Rs. 20,000/- Now if only 3 pdc's got debited to my bank account during the FY, then should i claim deduction of Rs. 15000 or Rs. 20000?

    Many practicing CA's/Advocates are claiming full Rs. 20,000/- deduction as per documentary proof i.e. Money Receipt but i have serious doubts? Also, the AO seems to have never objected in my knowledge. So Please Clarify. Thanks

    ReplyDelete
    Replies
    1. You should take benefit of 15000.

      Just think about cheque issued to bank for house loan for next three years ,

      Delete
  51. Dear Sir,
    Can we claim deduction on admission fees paid to ICAI for Registeration in CA course??

    ReplyDelete
  52. To: Simple Tax India

    Dear Sir,

    I am paying Rs. 39000.00 School Tution Fees annually for my son.

    Kindly let me know how much tax exemption (rebate) I will get for this annual Rs. 39000.00 School Tution Fees u/s 80C.

    Anticipating your valualbe feedback.

    Rgds,
    Jai V

    ReplyDelete
    Replies
    1. You can deduction amount paid for tuition fees from you income fully 39000.00 subject to that there are no charges like charges development fund etc as suggestion in post above included in the fees paid

      Delete
  53. hi,

    I took admission in dual MBA degree from reputed university.For this I paid 20000 as tuition fees.I am working now.Can I get income tax exemption for this? Is it compulsory to have degree as full time course for IT exemption?

    Regards,
    Satish

    ReplyDelete
  54. Excellent post, indeed! Thanks for sharing.
    What if I don't get tuition fee component in my salary by employer. Can I still claim deduction at the time of ITR filing and ask for refund?

    ReplyDelete
    Replies
    1. yes, you can claim at the time of return filing

      Delete
  55. I paid Rs 27,200/- For my son in nursery class the details are as below
    Admission charges 8800.00
    security = 1000.00
    Annual charges = 1800.00
    Tution fees = (12*1300) 15600

    Total 25200, Kindly let me know how much i can claim from this fee structure. jsnpreet@gmail.com

    ReplyDelete
    Replies
    1. In my opinion security can not be claimed ,further admission fees ,annual charges are allowed if these are not in the nature of development Fund.

      Tuition fees is also allowed

      Delete
    2. But i asked an advocated and he told that i can only claim tution fees.?

      Delete
    3. Now , it is up to you which way you want to go

      Delete
  56. Ram has paid Rs. 93000 for tuition fees in an engineering college. After 6 months, he received a scholarship from Tata motors for tuition fees only i.e. Rs. 93000. Can the deduction of Rs. 93000 can be claimed by Ram?

    ReplyDelete
    Replies
    1. person can not claim tuition fees deduction paid for himself

      Delete
  57. Hi Sir,
    I am paying tuition fee to school as cheque. How can I claim deduction. What documents required from school authority?
    Regards,
    Vinod

    ReplyDelete
    Replies
    1. you can claim deduction by showing Receipt from school .

      Delete
  58. Sir,
    I have paid tuition fees for my daughter through education loan (BE course in Bangalore). Can I claim deduction under 80 C. I am aware of 80 E rule.

    ReplyDelete
  59. Sir,
    My children's school is collecting Annual fee during start of academic year. Can this Annual fee is eligible for tax dedction

    ReplyDelete