What comes under tuition fee (Section 80C)?
Is only the tuition fee component (shown separately in the fee receipt) considered for deduction in the fees paid by me for my son?
Or, the entire amount of the fees which I am paying as a school fee?
I am not referring to any payment to the school fund or donation or any special payment which is paid for any special participation activity or extra curricular activity.
But what about the other fees such as computer fees, day school fees, compulsory activity fees, term fees, and lunch fees?
- B Praveen
No payment/ fees other than tuition/ term fees are eligible for deduction under Section 80C as per the Income Tax Act.
Generally, the receipt for school fees shows the tuition fees as 'term fees'. Only this needs to be considered.
Activity fees, library fees and fees for extra curricular activity are not directly linked to the tuition/ education payment.
To see the other queries answered by our tax expert, read How is bonus taxed?