Tuition fees deduction u/s. 80c

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Querist : Anonymous

Querist : Anonymous (Querist)

15 March 2016 Whether fees payment made to Catalyser Eduventures (I) Private Limited is allowable as deduction u/s. 80C. How to determine whether a particular organization is educational institute or not for claiming deduction of tuition fees u/s. 80C

Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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15 March 2016 In reply to your query, i state below the conditions for deduction of tuition fees paid for children's education, subject to a maximum of 2 children:

Deduction available on payment basis: – Deduction under this section is available on payment basis. Fees may be related to any period. For example feed paid for April 2009 if Paid in March 2009 will be eligible for deduction u/s. 80C in A.Y. 2009-10.

Deduction not available for part time course:- The deduction is available for Full Time courses only. In our opinion no deduction is available for part time or distance learning courses.

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.

In view of the above, fees paid to Catalyser Eduventures (I) Private Limited does not qualify as payment of tuition fees,

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Querist : Anonymous

Querist : Anonymous (Querist)

15 March 2016 Thank you very much Mr. Suresh Ramaswamy

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Suresh Ramaswamy

Suresh Ramaswamy (Expert)
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15 March 2016 You are most welcome.