11 January 2013
i want to ask can i avail deduction of ca couching fee pay to a register coaching center please replay answer on my email id opm0418@yahoo.com
11 January 2013
As per my view You can not avail the above said deduction in 80C because the fees is paid for you not for your children and spouse. If the CA fees is paid through loan then you can avail the interest on education loan under section 80E.
11 January 2013
Fees for Private tuition/Coaching Classes not eligible for deduction u/s. 80C :- The fees should be paid to university, college, school or other educational institution. No deduction available for fees paid for private tuition’s , coaching courses for admission in professional courses or any other type of courses are not covered as that fee is not paid for FULL time education.
Expenditure paid for self education not allowable: - This is the only clause u/s 80 C where assessee can not claim tax benefit for expenditure incurred for self. In other words if assessee has paid tuition fees for his own studies, he will not be eligible for deduction.