sec 80 C

Hi Hemant Acc. to Sec.80 C (XVII) 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 two children of such individual. Hemant Income tax does notmake any bifurcation in the night college and day college Therefore you can availed Deduction U/S 80C.

amit daga tell right answer

Dawani sahab if you interperate the provision it says that

tuition fees whether at the time of admission or thereafter to any university, college, school or other educational institution situated within India
sirjee dont read read sub prov (a) and (b) together both are different
sub prov (a) said for own
sub prov (b) said for children

Therefor sirjee if you will be read both the sentences seperately your doubt will be clear.
If you paid for your own education you can take a exemption u/s 80c

Thanks & Regards
Amit Daga

u r ca and you dont know? or just joking

Hi, U/s 80 C (xvii)- tuition fees paid to university, college, school or educational institution located in india for for full time education (other than development fees, donation etc,) - of any the persons specified in subsection(4)---------------------------i.e--------------in case of individual, - any two children of such individual. hence...you cannot claim deduction U/s 80C - please refer to Taxman Income tax Act - page Nos.1.373 and 1.376.