Tuition fees
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
22 December 2014
whether tuition fee paid by assesse for his own purpose is allowed u/s 80 c?
Rupesh Jain
(Expert)
22 December 2014
NO ITS FOR CHILDREN AND MAX TWO CHILDERN AND FULL TIME COURSE.
CA Kumar Mukesh
(Expert)
22 December 2014
Agree with Mr. Rupesh
As per section 80C(xvii) of income tax which reads as under
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);
sub-section (4)reads as under
for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual.
Therefore, no deduction will allowed for self education
As per section 80C(xvii) of income tax which reads as under
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);
sub-section (4)reads as under
for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual.
Therefore, no deduction will allowed for self education
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