Income Tax :India: Deduction u/s. 80C?

Question: Whether Childrens' Tuition fee includes the fee paid towards Computer fee, Annual fee, Admission fee, Term fee. If so can we claim tax deduction on the above said under tution fess of children under section 80C

Answer: Sec 80 C (2) Proviso (XVII) Income Act . states that 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); from the above it is clear that only tuition fees is allowed as deduction. Computer fee, Annual Fee and Admission fee are not eligible for deduction.

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