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Income Tax 80C Deduction on Tuition Fees

Tuition fees under income tax act is full time education of any two children in any university, college, school or other educational institution, subject to over-all limit of tax deduction under section 80C. Deduction for tuition Fees is valid for Rs.100000. The total amount of deduction under section 80C , 80CCC and 80CCD shall not exceed Rs. 1,00,000/-.

Payment allowed for deduction u/s 80C on Tuition Fees

Fees paid to regular educational institution irrespective of the class attended by the child.
Payment of fees to play schools or crèches will be allowed as deduction.
Fees for admission are excluded from amounts eligible for deduction.
The deduction is allowed only for two children.
Deduction is available of paid basis.
Adopted Child’s tuition fees is also eligible for deduction
Tuition Fees which is allowed for deduction u/s 80C

Deduction is not allowed for private tuition, 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.

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