Limit u/s 80C-school fees

 Children Education Allowance

Rs. 100 per month per child up to a maximum of two children

is under income from salary ... is differ from tution fees  Rs. 1 Lakh (Consolidated- LIC + School Fees, NSC, etc. etc or full schoold fees)  u/s 80C 

As tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission  or thereafter,

(a) to any university, college, school or other educational institution situated within India;

(b) for the purpose of full-time education of any of the persons specified in sub-section (4) "

"(4) The persons referred to in sub-section (2) shall be the following, namely: 

(a) ......................
b) .......................

c) for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual."

U/S 80c LIMIT IS 100000 BUT IT INCLUDES ONLY TUITION FEES NOT OTHER FEES.....

As per Section 10(14) of Income tax act 1961, Individual Assessee,  married or unmarried or Attained paternaty or not, an assessee can claim the Chilldren Educational Allowance of100 Per child . maximum of 2 Children. It is a seperate provision in Income tax Act.

So for Computing Exemption  U/s 10(14)

100*12*2            4800

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As per section 80C Of income tax act,

An assessee can claim as tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission or thereafter,—

      (a)  to any university, college, school or other educational institution situated within India

      (b)  for the purpose of full-time education of any of the persons specified in sub-section (4)

under section 80CCE , the deduction U/s 80C, 80CCC and 80 CCD Should not Exceed 100000. From Ay 10-11 Furnther 20000 is allowed for Infrastructure Bonds U/s 80CCF.

@ pankaj, you are talking about education allowance. Deduction for school fees can be taken upto Rs 1 Lac u/s 80C