10-mark question · Part C · Law of Taxation

Under section 80C of the Income Tax Act, exemption for tuition fee paid to any college or school can be claimed to an extent of Rs. 12,000/- per annum, for two children. Clarify whether any tuition fee paid for self-education can also be claimed as a deduction under the above section.

Appeared in

• Law of Taxation · April/May 2017 Mapped paper Download
• Law of Taxation · May/June 2016 Mapped paper Download

Mapped topics

• Previous year, assessment year and the charging section — Unit I
• Salary and income from house property — Unit II
• Residential status and scope of total income — Unit I

Mapped case laws