Here as per the given example, I would like to mention that husband and wife both have a separate limit of two children each, so they can claim deduction for 2 children each.
The fees should be paid to university, college, school or other educational institution. No deduction available for fees paid for private tuition’s , coaching courses for admission in professional courses or any other type of courses are not covered as that fee is not paid for FULL time education.
University, college, school or other educational institution must be situated in India though it can be affiliated to any foreign institutes and also note that,
Pre-nursery, play school and nursery class fees is also covered under section 80C.
Not allowable Expenses:-
1. Development fees or donation not eligible.
2. Transport charges, hostel charges, Mess charges, library fees, scooter/cycle/car stand charges incurred for education are not allowed.
3. Late fees is not eligible for deduction.
4. Term Fees is not eligible for deduction.
Members please comment on the given discussion.