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Q. > Please Help: Deduction u/s - 80C
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584 views • Question added Feb 04, 2015 • Income Tax • By Lotus Choudhary , Raipur


Whether the following payments are eligible for deduction u/s -80C:
1.Computer Fees
2.Activity Fees
3.Development Fees
4.Bus Fees

1 Answers

answered Feb 09, 2015 by CA Satuti Mahajan , batala

No.


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Alok Kushwaha

04-Feb-2015 , 12:30:19 pm

No,Only the tuition fee paid is eligible for deduction. Other expenses, such as transport charges, library charges, Computer fee, development fees, Bus Fee or donation, are not covered u/s 80C

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Shweta Grover

05-Feb-2015 , 11:03:08 am

As per Section-80C deduction is allowed for all type of fees other than development fees and donation. Further as per Circular No.17/2014 dated 10th Dec 2014 on Sec-192 of the act, "It is clarified that the amount allowable as tuition fees shall include any payment of fee to any university, college, school or other educational institution in India except the amount representing payment in the nature of development fees or donation or capitation fees or payment of similar nature." Therefore Other than development fee, all other fees are allowed under Sec-80C.

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Adil Malik

05-Feb-2015 , 05:58:25 pm

No, above expenses is not eligible for deduction u/s 80C

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Lotus Choudhary

06-Feb-2015 , 10:21:48 am

so whether computer fees and bus fees etc are eligible for deduction u/s 80C. @ Shweta grover

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Lotus Choudhary

06-Feb-2015 , 10:22:56 am

My opinion is also that only tution fees will be eligible for deduction.

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Shweta Grover

06-Feb-2015 , 01:51:32 pm

After studying the circular, in my opinion computer fee is not a kind of development fee and therefore should be allowed.

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Lotus Choudhary

07-Feb-2015 , 10:32:52 am

can you please define me what is Development Fees? @ Shweta Grover

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Lotus Choudhary

07-Feb-2015 , 10:33:27 am

or can you give the circular no. you have read?

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Lotus Choudhary

07-Feb-2015 , 06:02:08 pm

ohh sorry, you have already given it.

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Aditya Goel

19-Feb-2015 , 10:07:29 pm

only tuition fees is applicable. but in some schools activity fees is just used as the breakup of tuition fees. computer fees is also sort of tuition fees. as per my understanding both computer fees and activity fees are sort of tuition fees and thus shall be allowed.

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