What Is the Tuition Fees Deduction Under Section 80C?

Under Section 80C, you can get a tax deduction of up to ₹1.5 lakh annually for tuition fees you pay for your child’s full-time studies in approved educational institutions across India. Many taxpayers prefer this route to cut down the cost of education.

Key Highlights

• Eligibility:
  • Only individuals (not HUFs or companies) can claim.
  • Applies to tuition fees paid for up to two children per taxpayer. Both parents as taxpayers? Claim for four children.
  • Includes adopted children but not spouse, self, siblings, or relatives.
  • Only full-time course fees (school, graduation, post-grad) in India are allowed.
  • No minimum age; no maximum age.
• Deductible & Non-Deductible Fees:

• Deduction NOT available if you opt for the new tax regime.
• Required Documents: Fee receipts from the institution, and Form 12BB (for salaried individuals).

Step-by-Step: How to Claim Tuition Fee Deduction

1. Collect the official tuition fee receipts for the corresponding financial year.
2. Salaried? Submit these, with filled Form 12BB, to your employer.
3. Self-employed/others? Retain receipts and declare under Section 80C while filing your ITR.
4. Total eligible investments and expenses (including tuition) under 80C cannot exceed ₹1.5 lakh in a year.

Practical Example:

If you paid:

• ₹60,000 as tuition fees (for two children)
• ₹90,000 in life insurance premiums

You can claim the full ₹1.5 lakh under Section 80C (₹60,000 + ₹90,000).

Pro Tips to Avoid Mistakes

• Don’t include non-tuition charges (donations, transport, etc.).
• Ensure the institution is recognized and in India.
• Keep all receipts—claim only for the year you paid.
• If both parents are taxpayers, plan claims for max benefit.
• Don’t claim under new tax regime—deduction allowed only in old regime.