Is tuition fee paid -for self education- exempt from tax in India under section 80c?

I have paid tuition fee for some Information technology certification. Is this fee exempt from tax. Please elaborate. Fee paid for children education is exempt, however is tuition fee paid for self education also exempt. Thanking you in advance.|||Sorry dear, tuition fee for self education is not exempted. Tuition fee on children education is only exempted.|||Clause xvii of section 80C is for payment of tuition fee. Here is the excerpts of that clause





"(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);”





Sub section 4 of the section 80C provides definition of certain terms used in section 80C .Please give attention to clause [c] of Sub Section 4 of Section 80C which defines “persons specified for clause (xvii) "





Sub section 4 of the section 80C provides definition of certain terms used in section 80C .Please give attention to clause [c] of Sub Section 4 of Section 80C which defines “persons specified for clause (xvii) ” :





“4) The persons referred to in sub-section (2) shall be the following, namely:


(a) ………





(i) ………….


(b) ………..


(c) for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual”





Therefore it is clear that the payment of tuition fee up to Rs 1 lakh can be claimed as deduction u/s 80C of the I T Act. But the payment of tuition fee for full time course must be for any two children of individual.








It follows therefore one can not claim deduction for payment of tuition fee either for himself/herself of for their spouse|||No. It is taxable. Forget about children's education, as there is some solace.|||No such provision in I.T.Act. pl. verify from www.incometaxindia.gov.in.