Tax relief for self study

Abeda S. Banu (Querist) 04 May 2012 This query is : Resolved
Respected Sir,
I am a school teacher of a govt-aided school in WB. after 3years, school MC gave permission to pursue B.Ed. I have paid Rs. 70,000 as admission fee in April,2012 in a B.Ed college.

My question is: may I get tax relief for this tution fee? If yes, under which section ?

waiting for your reply, thanking you,
A.S.Banu
kolkata-70

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C. P. CHUGH (Expert) 04 May 2012
NO. Clause xvii of sub-section 2 of section 80-C allows deduction of tution fee paid in respect of any two children of the individual. The said clause is reproduced below for your benefit.

"(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);"

Person specified under sub-section (4) are as under :-

(4) The persons referred to in sub-section (2) shall be the following, namely:—
(a) for the purposes of clauses (i), (v), (x) and (xi) of that sub-section,—
(i) in the case of an individual, the individual, the wife or husband and any child of such individual, and
(ii) in the case of a Hindu undivided family, any member thereof;
(b) for the purposes of clause (ii) of that sub-section, in the case of an individual, the individual, the wife or husband and any child of such individual;
(c) for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual.

Hence in my opinion, any amount of tuition fee paid by an individual for pursuing self education does not qualify for deduction under section 80-C of the Act.