Deduction u/s. 80C for tuition / school fees paid for education of children
Who is Eligible: Deduction for tuition fees u/s. 80C of the Income Tax Act 1961 is available to Individual
Assessee and is not available to HUF.
Maximum Child: Deduction under this section is available for tuition fees paid on two children’s education. If
Assessee have more then two children then he can claim tuition fees paid of only two children’s. The Deduction
is available for any two children.
Here we would like to mention that husband and wife both have a separate limit of two children each, so they can
claim deduction for 2 children each.
Expenditure paid for self education not allowable: – This is the only clause u/s 80C where assessee can not
claim tax benefit for expenditure incurred for self. In other words if assessee has paid tuition fees for his own
studies, he will not be eligible for deduction.
Fees paid for spouse: Deduction is not available for tuition fees paid for studies of spouse.
Maximum Limit: Deduction for tuition Fees is available up to Rs. 100000 (Rs. 1.50 Lakh from A.Y. 2015-16).
Please Note that aggregate amount of deduction under section 80C , 80CCC and 80CCD shall not exceed Rs.
1,00,000/- (Rs. 1.50 Lakh from A.Y. 2015-16).
Deduction available on payment basis: – Deduction under this section is available on payment basis. Fees
may be related to any period. For example feed paid for April 2009 if Paid in March 2009 will be eligible for
deduction u/s. 80C in A.Y. 2009-10.
Deduction not available for part time course:- The deduction is available for Full Time courses only. In our
opinion no deduction is available for part time or distance learning courses.
Fees for Private tuition/Coaching Classes not eligible for deduction u/s. 80C :- The fees should be paid to
university, college, school or other educational institution. No deduction available for fees paid for private tuition’s
, coaching courses for admission in professional courses or any other type of courses are not covered as that fee
is not paid for FULL time education.
Location of University, college, school or other educational institution: University, college, school or other
educational institution must be situated in India though it can be affiliated to any foreign institutes.
Allowability of pre-nursery, play school and nursery class fees: – Pre-nursery, play school and nursery class
fees is also covered under section 80C (circular 9/2008 & 8/2007).
**Not allowable Expenses:-**
1. Development fees or donation not eligible.
2. Transport charges, hostel charges, Mess charges, library fees, scooter/cycle/car stand charges
incurred for education are not allowed.
3. Late fees is not eligible for deduction.
4. Term Fees is not eligible for deduction.
5. No deduction for part time or distance learning courses.
6. no rebate for private tuition.
7. Building fund or any donation