Deduction under chapter 6a

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04 January 2013 are coaching classes fees paid to private institutions deductilble as tution fees under section 80C? What is the meaning of educational institution in above reference?

Pankaj Gupta

Pankaj Gupta (Expert)
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04 January 2013 No it is not allowed. In that section, educational institution means any institution which provide full time education.

Querist : Anonymous

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06 January 2013 is in full time education CA coaching is also counted?whether coaching classes done for CA is deductible under sec.80C

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Pankaj Gupta

Pankaj Gupta (Expert)
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06 January 2013 No ca coaching is not counted for the deduction.

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Querist : Anonymous

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07 January 2013 what exactly mean by full time education?college providing only 5 hours classes are called as full time education,why so?

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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20 July 2024 The concept of "full-time education" and what constitutes an "educational institution" under Section 80C for tax deductions in India can be clarified as follows:

### Full-Time Education:

1. **Definition**: Full-time education generally refers to a course of study that requires a significant amount of time commitment from the student. It typically involves attending classes for a substantial part of the day or week, which could vary depending on the institution and the course.

2. **Criteria for Deduction**: Under Section 80C of the Income Tax Act, the deduction for tuition fees paid is available for full-time education pursued by any two children of the individual. Here’s how it applies:

- **School Level**: For children studying in a school (including nursery, primary, and secondary education), tuition fees paid to any school in India are eligible for deduction under Section 80C.

- **Higher Education**: For children pursuing higher education (after school level), including in colleges, universities, and other educational institutions in India, tuition fees paid can be claimed under Section 80C.

3. **Private Institutions and Coaching Classes**:
- **Private Institutions**: Educational institutions in the context of Section 80C include both government-recognized and private institutions that impart regular full-time education. This generally covers institutions that are affiliated with a recognized board or university and offer courses recognized by educational authorities.

- **Coaching Classes**: Fees paid to private coaching classes or institutions that provide coaching purely for competitive exams (such as IIT-JEE, NEET, etc.) generally do not qualify for deduction under Section 80C. These are not considered as regular full-time education institutions.

### Conclusion:

- **Full-Time Education**: Refers to educational programs where students attend classes for a significant part of the day or week, generally recognized by educational authorities.

- **Educational Institution**: Includes schools, colleges, universities, and other institutions recognized by the relevant educational boards or authorities. Private coaching classes for competitive exams typically do not qualify unless they are part of a regular full-time education program.

Therefore, to claim deduction under Section 80C for tuition fees, ensure that the fees are paid to institutions providing regular full-time education recognized by appropriate authorities. Private coaching classes aimed solely at exam preparation typically do not meet this criterion unless they are part of a formal educational curriculum recognized by a board or university. It's advisable to consult with a tax advisor for specific cases to ensure compliance with tax laws and regulations.