80 C - Tuition fees

Originally posted by : Ilayaraja...
	Section 80C(xvii) of the I T Act allows deduction for payment of Tuition Fee .The provision is as follows (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);” The question is : whether ICAI is a University or College or School or falls within other educational institution . These terms have not been defined under the I T Act .Therefore plain reading of the I T Act shows that ICAI should not fall within these educational institution. Secondly, whether Registration Fee or admission fee should fall within definition of tuition Fee is also debatable in absence of definition of tuition fee under the I T Act. Therefore, in practical sense , assessing officer will disallow the claim of deduction u/s 80C of such payments -registration and admission fee- to ICAI stating that such payments are neither made to any university,college or school nor can it be taken within purview of tuition Fee. CA course is a distance learning course & not affiliated with UGC so Fee paid for CA course not allowed.     And cs cwa….. also…     Regards K.Ilayaraja.

Thanks for the information

government is not happy with the exceptions currently provided and at the same time cannot remove completely. So the first step is to move all exceptions under one head and slowly remove items from that head and finally remove that head.

That is the idea for the current proposal of brining housing loan interest, tuition fees under 80C. hope we can enjoy these exception till 2015.

Good going Mr.Ilayaraja.Pls continue this great job..:-))))))))

So under which which section or sub section we can claim our own education fees (not of child). For Courses like CA, CWA, PGD, LLB & other Private Courses as i`m also studying so  I want to know.

Fees paid to IGNOU is elegible for deduction u/s. 80C or not? plz. reply.

Fee paid to ignou is not allowed as Deduction u/s 80C.....

Reason :- Education provided by IGNOU for distance learning or part time Education.....