Is Distance Education Eligible For Deduction ?

 Income tax Act provides two types of deduction for education . These are
 

1. Tuition fee paid for children u/s 80C subject to maximum Rs 1,00,000.
2. Interest on education loan for studies of self or spouse of children without any limit u/s 80E

Now the question raised is :whether correspondence or distance education is covered under those sections of the I T Act for thr purpose of claiming deduction? Let us see what is the meaning of "studies" for the purpose of section 80C and 80 E.
Section 80C(xvii) provides as under

(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);