It is provided by Deduction Under Section 80c that an individual can claim for the amount of 'Tuition Fee' paid for his children. Now there is a question that how much amount? The limit of section 80c is the answer. The total limit of section is Rs/-100000 so the claim amount is the same. This deduction is available only for individuals not for HUF. The deduction of tution fee is available only for upto two children per assessee. Because it is available per assessee, husband and wife both can claim for two children each. The assessee can not use this deduction for his eduction, it will not be eligible for deduction under section 80c. Tuition fee can relate to any period like it could be an advance payment, it could be an arrear paid as well. This deduction is not for part time course, it means this deduction is not available for private coaching. It is only for school, collage and educational institutions.
very newly information about Deduction under section 80c. Better clarification on which we can apply tuition fee claim such as school and collage fee and educational institutions.For more details visit http://goo.gl/LEJpp
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