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        Case ID :
        Income Tax

        Whether education fees can be claimed as deduction u/s 80E and 80C both?

        21 May, 2018

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        Manual - Deduction u/s 80C - Deduction in respect of life insurance premia, deferred annuity, contributions to provident fund etc.

        No, section 80E allows only interest payment on education loan for own or any dependents, but section 80C allows only tuition fees for maximum 2 children.

         

        Education loan interest deductible for borrower; tuition fee relief limited to two children under a separate deduction. Only interest paid on an education loan for the taxpayer or a dependent qualifies under the education-loan interest deduction head, while tuition fees qualify under a separate tuition-fee deduction head and are restricted to tuition paid for a limited number of children; the two deductions are distinct and non-overlapping.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Education loan interest deductible for borrower; tuition fee relief limited to two children under a separate deduction.

                              Only interest paid on an education loan for the taxpayer or a dependent qualifies under the education-loan interest deduction head, while tuition fees qualify under a separate tuition-fee deduction head and are restricted to tuition paid for a limited number of children; the two deductions are distinct and non-overlapping.


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