31 January 2011
1. Reimbursement for treatment of the employee and his/her family members are eligible vide 1st proviso to section 17(2) of the IT Act,1961. 2. Children's tuition fee paid to educational institutions situated in India qualifies for deduction up to Rs. 1 lakhs per annum, provided the assessee has no other qualified investments covered in section 80 C of the said act.