Friends,
Tuition fee (except any development fees or donation or payment of similar nature) whether at the time of admission or thereafter is eligible for deduction under section 80 C under some conditions which are given as under : -
If Tuition Fee paid:-
(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);
Now, if we paid tuition fee in foreign or not in India, then tuition fee is not deductable under section 80 C, we should also keep in mind that education should be full-time basic.
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