Tuesday 4 December 2012

PLEASE COMMENT : Tuition fees- play school/crèche/day care activities qualify for deduction


U/s 80C a deduction is admissible for full-time education of any two children of the employee.

Full-time education to even include play-school activities, pre-nursery and nursery activities. Even payments made by working parents to a crèche or day care centres who offer enriched activities to take the daycare experience to a more educational level and therefore somewhat function like a play school may qualify for this purpose. Such crèche or day care centres may take on a less than a formal structure yet may encompass pre-school education, child development and discipline into their fold of services.

Some parents may prefer to keep their child at home with a nanny in which case payment made to a nanny may well deserve an allowance of deduction to an employee.

Some employers who make in-house arrangement of a nursery for their employees at or near the place of employment may provide relief for any amounts recovered from the employees.

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