Deductions u/s 80GGC for Donations to Political Parties
November 23, 2017
Section 234B of Income Tax Act
November 27, 2017

Claiming Tuition Fees as Tax Deduction u/s 80C

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A part of money you spend on educating your kids can be claimed as tax deduction u/s 80C of I-T Act. The tuition fees paid in school for children is eligible for deduction. As this deduction comes u/s 80C, therefore the maximum limit allowed as deduction is Rs. 1,50,000 (together with all other deductions u/s 80C & 80CCC). This deduction can be claimed by individual for maximum 2 children and is only allowed on actual amount paid as tuition fees to eligible educational institutions.

The expenses should fulfill the following conditions to qualify for deduction

  • Only tuition fees paid for full-time education to regular educational institutions like schools, colleges, universities, etc. qualifies for deduction.
  • Fees like admission fees, development fees, uniform fees or any other fees do not qualify for deduction.
  • Deduction can be claimed whether the child attended the class or not.
  • Payment of tuition fees to play schools or day care is allowed as deduction.
  • Adopted child’s tuition fees is also eligible for deduction.

The following are the deduction not allowed under tuition fees

  • Any fees paid to private tutor, coaching center.
  • University College School or other educational institution must be situated in India. It can be affiliate to any foreign university.
  • A late fee is not eligible for deduction.
  • Development fees or donation is not eligible.
  • Payment of fees for overseas education is not allowed.
  • Fees for admission are excluded from amounts eligible for deduction.
  • Transport charges, hostel charges, mess charges, library fees charges incurred for education are not allowed.
  • Spouse’s tuition fees is not allowed for deduction.

Did you know that interest paid for education loan can also be claimed as deduction? The benefits are covered under section 80E. To know about it, read this comprehensive guide.

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Chetan Chandak (B.Com, LLB)
Chetan is the Head of Tax Research at H&R Block (India) with an experience of more than a decade in tax advising. He is also a regular contributor for some of the leading news publications in India such as Economic Times, Financial Express and Money Control. Professionally, Chetan is fascinated by international taxation and expat-related tax research.

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