28 May 2008
Hi.. Tution fees paid towards full time education only is eligible for this deduction. Tution fee for a part time or distance learning course can't be considered for deduction under Sec 80C.
Maximum limit is Rs.100000 inclusive of all other deduction under 80C
Since under section 80CCE, the total investment under section 80C, 80CCC and 80CCD can not exceed Rs. 1,00,000.
if the assessee has no other eligible investment, then the assessee can claim deduction for Children tuition fee which should be full time education under section 80C upto a maximum of Rs. 100000.
However, from AY 2008-09 assessee can claim deduction under section 80E for the higher education of his Children as well.
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