Deductions in Income Tax for tution fee paid

Dear  Pawan,

One can claim tution fee (only tution fee element) for decduction u/s 80C of IT Act 1961.

tution fee should be paid to any recognised university, college to get exemption under 80 c

for dependent sister the claim is not available, its restricted to own children only (max two)

Originally posted by : U S Sharma
	for dependent sister the claim is not available, its restricted to own children only (max two)

 Agreed..

The tution fees paid to University, College,School etc is deductible provided it is paid for own children (Max 2 nos)-U/s 80 C. 

So The tution fees of higher education (MBA) paid in respect of wholly dependent unmarried sister is not deductible.

Originally posted by : Rup Kumar
	The tution fees paid to University, College,School etc is deductible provided it is paid for own children (Max 2 nos)-U/s 80 C.  So The tution fees of higher education (MBA) paid in respect of wholly dependent unmarried sister is not deductible.

 Agreed

The notified limit of such deduction is Rs. 100000

under sec. 80C