17 August 2025
Here are the key points to understand and strengthen your response: Tuition Fee Component Only: Deduction under Section 80C applies solely to tuition fees for full-time education—fees like transport, hostel, library, development, donations, etc., are excluded. ₹1.5 Lakh Limit: This covers tuition and other investments/expenses under 80C combined. Child Eligibility: Individual taxpayer: up to 2 children Both parents taxable: up to 4 children (2 each) Claim Eligibility: Applicable only to individual taxpayers (not HUFs/corporates) Fees must be paid to institutions in India and claimed in the same financial year. Salaried employees: submit receipts plus Form 12BB; otherwise, claim in ITR. Allowable Alongside Other Benefits: You can also claim Children’s Education Allowance (₹100/month) and Hostel Allowance (₹300/month) under Section 10(14)—these are separate from Section 80C.