Tution fees is eligible under 80C. However reimbursement from employer company is part of taxable salary meaning Education Allowance . Education allowance is deductible to the extent exempt.
Chapter VI A deductions will only be allowed if the expenditure was made out of assesee hands!
Since employer paid for the expense he cannot claim it under 80C
More over this will not be taxed under employee hands as the perquisite is monetory and it is not allowed under PGBP for the employer, since it is already taxed under employer, tax free in ee hands
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