How to Claim Deduction for Tuition Fees Under Section 80C
- Rajesh Kumar Kar
- 2 days ago
- 8 min read
Tuition fees paid for a child’s education can reduce taxable income when claimed under Section 80C of the Income Tax Act. This deduction applies only to full-time education for up to two children in recognized schools, colleges, universities, and institutions within India. Only the tuition component qualifies, while charges such as donations, development fees, transportation costs, and hostel expenses are excluded. Since the total Section 80C limit remains ₹1.5 lakh, tuition fees must be evaluated along with other investments and payments. The deduction is available exclusively under the old tax regime, and choosing the correct regime becomes crucial during tax planning.
To claim tuition fees under Section 80C, the amount paid as tuition for up to two children during the financial year must be reported while filing the income tax return, supported by fee receipts issued by the educational institution. Only the tuition element qualifies, and the benefit can be used only when opting for the old tax regime.
Table of Contents
Expenses Covered and Not Covered Under Section 80C Tuition Fees
Important Exclusions While Claiming Tuition Fees Under Section 80C
Limitations on Number of Children for Section 80C Tuition Fee Claims
Common Mistakes While Claiming Tuition Fees Under Section 80C
How TaxBuddy Helps File Deductions Like Tuition Fees Under Section 80C
What Is Tuition Fees Deduction Under Section 80C?
Tuition fee deduction under Section 80C allows taxpayers to reduce taxable income by the amount paid towards the full-time education of their children at recognized institutions in India. This benefit forms part of the larger ₹1.5 lakh Section 80C limit, which also includes ELSS investments, PF contributions, life insurance premiums, and other eligible deductions. The provision ensures tax support for families incurring educational expenses, provided the fees strictly represent tuition charges and not auxiliary or institutional extras.
Eligibility Criteria for Claiming Tuition Fee Deduction
The deduction applies only when specific conditions are met:
Payment must be made by an individual taxpayer; HUFs are not eligible.
The fees must relate to full-time education programs.
The deduction is allowed for up to two dependent children.
The institution must be located in India, irrespective of whether it is private or government-run.
Tuition fees for adopted children also qualify.
Payments made within the financial year qualify even if they relate to an earlier academic term.
The benefit is available only if the taxpayer chooses the old tax regime.
Expenses Covered and Not Covered Under Section 80C Tuition Fees
Only tuition fees qualify. The following are covered:
Tuition payments for full-time courses
Fees paid for higher education, primary schooling, and secondary education
Fees paid to universities, colleges, schools, and recognized institutions in India
The following are not covered:
Admission fees
Development fees or donations
Capitation fees
Library charges
Transport charges
Hostel or boarding expenses
Activity fees such as sports, lab, or cultural charges
Fees for part-time or distance courses
Is Tuition Fees Deduction Allowed in the New Tax Regime? The new tax regime does not permit deduction for tuition fees under Section 80C. The regime offers lower tax rates but removes most exemptions and deductions. Anyone wishing to benefit from tuition fee deductions must choose the old tax regime while filing the return.
How Tuition Fee Deduction Works in the Old Tax Regime
The old regime allows deductions under Section 80C up to ₹1.5 lakh, enabling taxpayers to combine tuition fee payments with other eligible deductions. Since tuition fees often form a substantial part of school or college expenses, they help reduce the overall tax burden. The deduction is available on a payment basis, meaning the amount paid during the financial year qualifies even if the academic period differs. The deduction can be claimed for two children, making tax planning essential for families with multiple dependents.
How to Claim Deduction for Tuition Fees Under Section 80C
The process involves:
Collecting tuition fee receipts issued by the educational institution.
Ensuring only the tuition portion is considered, excluding other charges.
Reporting the tuition fees paid under Section 80C while filing the income tax return.
Selecting the old tax regime to enable the deduction.
Confirming that total Section 80C claims, including tuition fees, do not exceed ₹1.5 lakh.
Verifying details in Form 16 if employed, as employers often consider tuition fees while calculating TDS.
Platforms like TaxBuddy simplify this process by auto-capturing eligible deductions, guiding users on regime selection, and ensuring accurate reporting.
Documentation Required to Claim Tuition Fee Deduction
The following documents support the claim:
Official tuition fee receipts
Payment proofs such as bank statements, cheque copies, or digital confirmations
Admission documents showing the child’s enrollment in a full-time course
Breakup of fees if provided by the institution
PAN and basic identity details of the taxpayer
These documents help validate the deduction if the tax department seeks clarification later.
Important Exclusions While Claiming Tuition Fees Under Section 80C
The deduction cannot be claimed in the following cases:
Payments made for part-time or distance learning programs
Donations, charity payments, or voluntary contributions to the institution
Non-tuition components such as exam fees or lab charges
Fees paid to foreign institutions
Tuition fees for more than two children
Expenses claimed by an HUF
Being aware of exclusions reduces the risk of incorrect claims, which may trigger notices.
Limitations on Number of Children for Section 80C Tuition Fee Claims
The deduction is restricted to two children per taxpayer. Even if more children are studying, tuition fees for only two can be claimed. No additional limit exists for category selection—both children can be enrolled in different institutions or at different education levels. If both parents claim separately, each parent can claim for two children, subject to actual payments made by them.
Examples of Valid and Invalid Tuition Fee Payments
Valid Examples:
Tuition fee paid for Class 2 student at a recognized school in India
Tuition paid for a full-time degree program such as B.Tech or B.Com
Tuition fee paid for full-time postgraduate study
Tuition fee paid in March for the previous academic term, as long as the payment falls in the same financial year
Invalid Examples:
Donation to secure school admission
Bus/transport charges
Hostel fees for university students
Fees for part-time or correspondence courses
Charges paid to foreign universities
Common Mistakes While Claiming Tuition Fees Under Section 80C
Some errors commonly observed include:
Claiming fees under the new tax regime
Including non-tuition components in the deduction
Assuming all education-related payments qualify
Forgetting to maintain receipts
Claiming for more than two children
Incorrectly reporting the amount under Section 80C
Filing without checking overall deduction limits
Avoiding these mistakes ensures accurate filing and prevents unnecessary scrutiny.
How TaxBuddy Helps File Deductions Like Tuition Fees Under Section 80C
TaxBuddy’s platform simplifies deductions by auto-detecting tuition fee entries from uploaded documents, Form 16, and bank summaries. The system shows whether the old tax regime is more beneficial and prompts users when non-eligible expenses are mistakenly added. Its expert-assisted and self-filing options ensure that deductions under Section 80C are claimed accurately, reducing the risk of errors and maximising tax savings for families.
Conclusion
Claiming tuition fee deductions under Section 80C becomes significantly easier when the rules around eligibility, exclusions, and regime selection are understood clearly. Since only the tuition component qualifies and the benefit is restricted to the old tax regime, proper documentation and precise reporting are essential. Many taxpayers use digital platforms to simplify this process, with automated tools ensuring accurate claims and smoother filing. For anyone looking for assistance in tax filing, it is highly recommended to download the TaxBuddy mobile app for a simplified, secure, and hassle-free experience.
FAQs
Q. Does TaxBuddy offer both self-filing and expert-assisted plans for ITR filing, or only expert-assisted options? TaxBuddy provides flexibility through both self-filing and expert-assisted plans. Self-filing suits users who prefer a guided digital workflow with automated data capture from Form 16, AIS, and bank records. Those with capital gains, multiple income sources, or deductions requiring deeper review can choose expert-assisted filing, where trained tax professionals verify documents, review computations, and ensure accurate deductions—including tuition fee claims under Section 80C. This dual approach helps taxpayers select what fits their financial complexity and comfort level.
Q. Which is the best site to file ITR? The best platform depends on the level of support required. The Income Tax Department’s e-filing portal remains the official and most widely used platform for submitting returns. However, many taxpayers opt for dedicated tax platforms like TaxBuddy for a smoother experience, automated form reading, deduction suggestions, and quick assistance. These platforms reduce manual entries and minimize errors, making them reliable for salaried individuals, freelancers, and families claiming deductions like tuition fees under Section 80C.
Q. Where to file an income tax return? Income tax returns can be filed through the official Income Tax Department portal or via authorized tax-filing platforms that streamline the process. These private platforms offer guided filing, automated calculations, compliance alerts, deduction identification, and pre-filled details. Using a structured filing service often benefits taxpayers handling multiple deductions, rental income, capital gains, or tuition fee claims, since the guidance reduces chances of omission or mismatch.
Q. Can tuition fee deductions be claimed for three children? Section 80C restricts the tuition fee deduction to a maximum of two children per taxpayer. Even if a family has three or more children, the law permits the deduction only for two of them. There is no provision to split or extend the deduction across additional children. However, both parents can claim for two children each, provided they individually pay the fees and meet all eligibility conditions.
Q. Are nursery or kindergarten fees eligible for deduction? Fees paid for pre-nursery, nursery, kindergarten, or play school programs do not qualify under Section 80C. The deduction applies only to full-time education recognized under the law, which typically begins from primary school onwards. These early-childhood education expenses are treated as non-qualifying charges, even if categorized as tuition fees by the institution.
Q. Can donations or development fees be included in the deduction? Donations, development fees, capitation charges, and similar payments do not fall within the definition of tuition fees under Section 80C. Only the portion explicitly labeled as tuition is eligible. Any attempt to include non-tuition payments may lead to disallowance during processing or scrutiny. Educational institutions often provide a fee breakup, helping taxpayers isolate the tuition component accurately.
Q. Is tuition fee deduction applicable under the new tax regime? The new tax regime does not allow deductions under Section 80C, including tuition fees. Taxpayers choosing the new regime must forego most exemptions and deductions in exchange for lower tax rates. Those who wish to benefit from tuition fee deductions must select the old tax regime while filing their returns. The choice between regimes should be made after reviewing total deductions claimed.
Q. Can fees for adopted children be claimed? Yes. The law treats adopted children the same as biological children for the purpose of Section 80C tuition fee deductions. Payments made for their full-time education at recognized institutions in India qualify, provided all other eligibility criteria are met. The limit of two children per taxpayer continues to apply.
Q. Which documents are required to claim tuition fee deductions? The following documentation helps establish eligibility for the deduction: – Original or digital tuition fee receipts issued by the institution – Payment proofs such as bank statements, UPI confirmations, cheque details, or card payment slips – Enrollment or admission proof indicating full-time education – Fee structure or breakup when available – Academic year details to validate the period of study Maintaining clear documentation ensures smooth processing and helps address any queries from the tax department.
Q. What happens if non-eligible fees are claimed under Section 80C? Claims that include non-eligible components may be disallowed during processing or flagged during assessment. In such cases, the tax department may adjust the refund amount, raise a clarification request, or issue a notice seeking explanations. Incorrect claims can delay refunds and, in rare cases, attract interest on unpaid tax. Ensuring only the tuition portion is claimed prevents discrepancies.
Q. Can tuition fees paid to institutions outside India be claimed? No. Section 80C allows tuition fee deductions only for educational institutions located within India. Payments made to foreign schools, colleges, or universities do not qualify, even if they are recognized or accredited abroad. The geographic limitation is strict and applies irrespective of the student's citizenship or residency status.
Q. Does TaxBuddy help with identifying eligible tuition fee deductions? Yes. TaxBuddy assists users in identifying tuition fee deductions through automated document scanning, AI-backed fee classification, and guided review by tax experts. The platform highlights eligible payments, alerts users when non-qualifying charges are included, and compares tax regimes to determine which option yields maximum savings. This reduces errors and ensures that tuition fee deductions are correctly claimed within the Section 80C limits.
Comments