CA
1580 Points
Joined September 2007
According to Income Tax Act,1961:
Deduction U/s 80 C is allowable
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 tution fees paid to any private coaching classes are not eligible for deduction u/s 80 C.