Should wife or i take benefit of 80c deductions?

See whose taxable income  from both of you is higher, acordingly that person can take the deduction u/s 80C.

Is your wife salaried person?

Hi Giridhar - thanks for your comments.  No she is not salaried. We are getting income from professional services that we offer as individuals...

Do I still go the approach you suggest? Or go where the refund is higher?  Thanks....

if you have two kids, ( tution fees allowed for max two kids only) then keep one in each account, 

if you have one, then divide as 1st half year in one file and 2nd half year in 2nd file, 

remember that 80C deduction is available on payment basis only, and not on appropriation basis.

from the gross fees paid, only tution fees is allowed under 80C, excluding sesseion / semester fees, exam fees, dress fees, library fees etc.