Whether Coaching Fees of Private Institution is allowed as Tuition Fee deduction under section 80C of Income Tax Act.

Reply—Tuition fees (excluding development fees, donations, etc.) paid by an individual to any university, college, school or other educational institution situated in India, for full time education of any 2 of his/her children is allowed as deduction u/s 80C of Income Tax Act.

Coaching Fees of Private Institution is not a full time education, therefore deduction cannot be claimed.