Deduction U/s 80C

This query is : Resolved

Shammi_Vision (Querist)
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12 March 2010 An Individual paid tuition fees for his son ouside india.
The son is doing the Pilot course from the Australlia.
Is the Deduction u/s 80C will be available to the his father or not?

Thanks
Shammi

CA Ravi Sisodia

CA Ravi Sisodia (Expert)
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12 March 2010 yes available

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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13 March 2010 yes.available

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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13 March 2010 The educational institution should be situated in India. Since,in the case referred, it is in Australia deduction will not be allowed. Pl refer section 80C(2)(xvii) r.w.s 80C(4)(c)

MAHENDRA KUMAR BAGRECHA

MAHENDRA KUMAR BAGRECHA (Expert)
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13 March 2010 Dear sir,

Tuition fee deduction u/s 80C is available if it paid to educational institution situated in INDIA.hence in your case it will not be available