Tuition fee deduction allowed for full time education of eligible children, subject to institutional and fee exclusions. Deduction permits an individual or Hindu undivided family to claim sums paid as tuition fees to Indian educational institutions for the full time education of children, subject to a numerical limitation. Payments classified as development fees, donations or similar contributions are excluded from eligible tuition, while full time education explicitly includes play school and pre school.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tuition fee deduction allowed for full time education of eligible children, subject to institutional and fee exclusions.
Deduction permits an individual or Hindu undivided family to claim sums paid as tuition fees to Indian educational institutions for the full time education of children, subject to a numerical limitation. Payments classified as development fees, donations or similar contributions are excluded from eligible tuition, while full time education explicitly includes play school and pre school.
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