Can tuition fee of children be claimed by both parents?

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Vedang V Prabhu (Querist)
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29 March 2015 If a family have more than 2 children suppose 4, can the tuition fee of all these children be claimed in such a way that husband claims for 2 children and spouse for the other 2? Spouse is assessed separately.

CA SACHIN SINGH

CA SACHIN SINGH (Expert)
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30 March 2015 Deduction for tuition fees u/s. 80C of the Income Tax Act 1961 is available to Individual Assessee.
Deduction under this section is available for tuition fees paid on two children’s education. If an assesse has more than two children (suppose 5 childern),then husband and wife both have can claim for tuition fees incurred on payment basis for 4 childern u/s 80C i.e. a separate limits are assigned for two children each. Husband can claim for two children & wife can claim for two children for tuition fees incurred on payment basis.

The fees should be paid to university, college, school or other educational institution. No deduction is available for fees paid for private tuition (home tuition or coaching centre).

However, assessee cannot clain deduction for Development fees, donation,Late fees, Transport charges, hostel charges, Mess charges, library fees etc.

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