CA Student
15932 Points
Posted on 05 February 2019
No.
University, college, school or other educational institution must be situated in India though it can be affiliated to any foreign institute.
Sec. 80C(2)(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)