As per IT Act 1961, Any sum paid as tution fees (not including any payment towards development fees/donations/payment of similar nature) whether at the time of admission or otherwise to any university/college/educational institution in India for full time education of any two children of an individual. Full time education includes any educational course offered by an university, college, school or other educational institution to a student who is enrolled full-time for the same course. Full time education includes even play-school activities, pre-nursery and and nursery classes.
The amt allowable as tution fees shall include any payment of fee to any university, college, school or other educational institution in India except the amt representing payment in the nature of development fees or donation or capitation fees or or payment of similar nature. CIRULAR nO 1/2010, DATED 11/01/2010
So My Dear Friends in the above case the whole amount of RS 2645/- shall be allowable as deduction. (which excludes development fees or donation or capitation fees or or payment of similar nature)
So enjoy Deduction......