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Deduction u/s 80C (Tution Fees)

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31 December 2010 Dear All,
In case for an assessee whose daughter is studying in Maxmuller Bhavan(German language Institute) in Pune, can the assesee claim 80C deduction for payment of tution fees?..
The provision stress on institute to be situated in India. The Head office is in Germany, and the institute in India is just its branch. So m confused as to take it as situated India or not.. pls help

31 December 2010 Deduction is allowed.

31 December 2010 Relevant part of the section 80c is reproduced here 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;

So deduction will be allowed.





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