All you wanted to know about allowability of Tution Fee

All you wanted to know about Tution fee deduction U/S 80C
(Reference: circular 1/2017 dated 02.01.2017)

The Employers generally allow only the fees which has been shown as "Tuition fees " in fees receipt issued by educational institutes . Admission fees , Computer fee , Science Class fees ,Practical fees , Exam fees etc are not being allowed.

A reading of the provisions of section 80C(2) clause (xvii) says…
Any sums paid or deposited in the previous year by the assessee

(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);
Further clause 80(4)(C) states…
(c) for the purposes of clause (xvii) of that subsection, in the case of an individual, any two children of such individual.

Thus, "Tuition fees " used in section 80C have broader meaning and it includes all type of fees payment made to school /colleges etc except i) Development fees; ii) Donation

Further CBDT also clarified that full-time education includes play-school activities, pre nursery and nursery classes.