sec. 80c, deduction of tuition fees

If father had transferred any such amount to children's account, it will be accepted.

Yes, provided the source of the cash is proven.

No. : Restricted only for actually paid tution fees for 2 children.

And aggregate cap of 1.50L u/s. 80C.

Tuition fee paid for your child is also exempted u/s 80 C. Only two children tuition fee is allowed for the particular scheme.

It can only be claimed in respect of two dependent children and for fees paid to an educational institution, college or school.

The maximum deduction on payments made towards tuition fee can be claimed up to ₹ 1.50 lakh together with the deduction in respect of insurance, provident fund, pension etc. in a financial year.

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