Is Tuition Fee For Part Time Course Eligible For Deduction u

Plain reading of the I T Act shows that the word used in section 80C(xvii) is "for the purpose of full-time education ". Here is the extract of the provision u/s 80C(XVII)

(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);

It is clear from the aforesaid provisions that part time course does not get deduction u/s 80C .

If you are doing four months course having classes on Saturday and Sunday , I think your company is rightly objecting any allowance for tuition fee on such course.

Replies (1)

no deduction is provided for the part the education course and the education should be in india only

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