23 March 2011
No. Deduction u/s 80C can be claimed for tution fees in respect of the previous year in which payment was made. i.e. Deduction under this section is available on payment basis. Fees may be related to any period.
26 March 2011
Tution fee will be allowed as deduction during the year in which you are made the payment. There is an implication in tax that the Fee must be actualy paid.
In other word, this deduction is based on actual payment out of income chargeable to tax...
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