My son is studying at NIT doing BTech in Computer Science. During this financial year he has joined TIME classes for doing preparation for CAT. He has paid Rs.18000/- towards Tution Fees. Duration of course is one year. Whether I can claim Tax Rebate for Rs.18000/-. Similarly during May 2009 he joined NIIT classes for Oracle certification and paid Rs.5500/- towards tution fees. This course was for 3 months. Whether I can claim Rebate for Rs.5500/- also.
A K Srivastava
Section 80C does not extend the deduction for any kind of coaching despite the fact that the purpose of coaching is getting higher education. The provision states as 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;
(b) for the purpose of full-time education of any of the persons specified in sub-section (4);
As is clear ,the coaching institute is neither covered under the meaning assigned for “other institution” or college or university or school. In my view , law makers wanted to provide for deduction regarding cost of education on schools ,university and institution recognised by India where full time course are being carried out. The fees of NIIT may not be covered for that reason
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