Rationalisation of Income tax section 80 c regarding Tution Fee

Existing provisions under section 80c of the income tax is 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);

(13) Tuition fees, whether at the time of admission or thereafter, paid to any university, college, school or other educational institution situated in India, for the purpose of full-time education of any two children of the employee.
Full-time education includes any educational course offered by any university, college, school or other educational institution to a student who is enrolled full-time for the said course. It is also clarified that full-time education includes play-school activities, pre-nursery and nursery classes.
It is clarified that the amount allowable as tuition fees shall include any payment of fee to any university, college, school or other educational institution in India except the amount representing payment in the nature of development fees or donation or capitation fees or payment of similar nature.


If referred the oxford meaning of education & institution is as narrated.

education n. 1 systematic instruction. 2 particular kind of or stage in education (a classical education; further education). 3 development of character or mental powers.  educational adj. educationally adv.

institution n. 1 organization or society founded for a particular purpose. 2 established law, practice, or custom. 3 colloq. (of a person etc.) familiar object. 4 instituting or being instituted.


To rationalization of tax structure to issue clarificatory orders regarding section 80c Tuition fee deduction

if interpreted in broad sense private coaching/ or tuition classes which becomes essential part of secondary & higher education who are giving tutorials on par with school syllabus to enhance , review & practice education are also educational institutions. These classes are service tax payers under central excise authority, & also income tax payer accordingly.
Though due to ambiguity or lack of clear clarifications in this regard fees paid to these classes is not treated as admissible deduction by drawing & disbursing authority. Resultantly huge amount paid remains ineligible on the part of salary class.

If thought rationally every where these classes are mushroomed in the country & rather than saying craze of students now a days in competitive era it becomes alternative to better education the manner in which day by day school/ college education is deteriorating.
& when these classes collection of fees is becomes accounted money that is absolutely in national economic interest too. as nation is going to generate more income through service tax & income tax.
salary class is such category whose entire amount is taxable & when day by day education is becoming costlier they have no alternative but to claim this amount as tax deduction.
On one side we are insisting for transparency & honesty on the part of servicing community especially in government sector while on other side by this kind of rigid, illogical & irrational interpretation refusing actual expenditure incurred by them genuinely for betterment of children, Thus we are creating the situation of dishonesty & manipulation by compulsion. Thus propensity to resort corrupt way, hide actual expenditure & also known sources of income.
Looking to the factors narrated above & also to avoid any malpractices on the part of taxation department & tax practitioner may I request your good self to direct taxation authority to issue clarificatory order in this regard & allow the fees even paid to coaching & private but service tax registered tuition classes to treat as educational institute & to consider the fees paid to them as eligible & admissible for deduction under section 80c of the income tax.
Your prompt decision in this regard will certainly serve as catalyst towards not only rationalization of tax structure but also transparency & maintaining honesty & loyalty to the government.