As one paid tuition fees for his dependent brother for full time course can he claim deduction U/S 80 C as tuition fees paid for dependent spouse. there is no any member of his family for any source of income.
19 December 2011
Deduction is allowed for tuition fee paid for the children of the assessee only. Spouse, brother etc are not covered . Please go through section 80C (2)(xvii) and section 80C(4)(c) of the Income tax Act,1961 for full details.