employer, who did not mention tution fees and insurance premium in form 16 of employee, can employee claim these deduction under 80C directly or he should have to revise form 16 by employer first ?
1. Form 16 is just an acknowledgment and it is not your final computation.
2. If the company has not considered certain deductions then if proper documentary evidence is available with respect the same then it can be claimed at the time if filing income tax return.
3. In your case tuition fee and insurance premium can be claimed as deduction u/s 80C provided all the necessary documentary evidence with respect to the same are available.
Please correct me if the interpretation has an alternative view.