sachin (Others) (79 Points)
30 April 2016I am a IT Professional. In continuation of professional development can the expenses / fees paid towards certifications be claimed under any section of Income tax act? My company doesn't have a policy to pay for such certification cost so it upto individual to stay updated / abreast with latest technology.
Ruchi
(CA)
(1410 Points)
Replied 01 May 2016
If you are a salaried individual then professional d3velopment expenses are not allowed as deduction
However , if you are showing your income under Income from Business or Profession then you can claim such expenses.
CAclubindia
