CA Course fees eligible for 80C

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Is the fees paid for CA Course eligible for 80C deduction as tuition fees? The fees paid for PCC registration, final registration etc.

Replies (28)
No as per section 80C of Income tax act tution fee paid to any unversity in india is eligible for deduction. But there should be full time course, but CA is not a full time course. So as per my knowledge no

Yes, reply by Babit Khurana is correct. Sec 80C is applicable for full time course nd CA is not a full time course.

Why should we say that CA is not a full time course?

We are running behind CA full time for 3.5 years!

I too wanna ask dat y its nt considered as regular course???

only tuttion fees is elgible, but what we pay is  Admission fees in PCC or FINAL
 

But kumarsatish022

 

Section 80C says that any sum paid,

 

 

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)....

 

Hence it should be qualifying if paid for children of the assessee...

ICAI is a recognised educational institution (I think, cos we are supposed to be getting educated :P)

No u Cannot Claim The Deduction Becuse the tution fee given for full time education is only allowed as a deduction in

80 C and CA course is not an full time education course

 

law language is saying this

(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)

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my questions is that what is the time limit for full time study i can't find it 

and 

my views that 

registration fees is not covered under development fees or donation because while we pay registration fees then we got books for tuition purpose so it's similar to tuition so why don't we get any deduction in 80c

and it could be 40 hours in a week i'm not sure for full time study and that  the reason our articleship training is part of our tuition so we can get the deduction


" pls correct me if i'm wrong " 

Dear Friends

CA is not a full time Course

yes its right you do course for minimum of 3.5 years but not compulsory to join classes

FULL TIME Education means you are attending the Classes (COMPULSORY) like Schools, MBA from Regular Institute.

 

and only Tution Fee is allowed and it must not be your own fee

in CA some candidate also paid fee's from their own side

for further query pls tell.

 

 

Regards

Nitin Grover

Hey All,

Thank you for the replies. But I just confirmed from my Boss who said that we can claim it under 80C. If you all could open the letter you received from the Institute on registering for PCC/Final it is clearly stated as Receipt of Tuition fees. And ICAI is an educational institute and CA is a full time course. This obviously can be challenged by the ITO but we can prove that it conforms to 80C conditions

Dear Akshatha

I totaly agree with the suggestion given by your boss but the only difficulty you will face in front of ITO is at the time of proving it as a full time Education because CA Students are not required to attend compulsury classes like Medical or MBA Students,  thats why though it takes 3.5 years to complete it is not recognised as a full time education.

Dear Friends

full time education means you are joining the compulsory classes in their premises but this is CA answer is NO. So how its a full time education course.

the only restrictions are by ICAI that no student of ICAI can do another courses without prior permission from ICAI.

 

Regards

hey if u claim deduction then u have to club stipend also

also ca course is mixture of theory as well practical

so we should not say it is full time study course

m agree with Mr. Manoj.


CCI Pro

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