80C [xvii] 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]
SUB SECTION [4] [c] for the purposes of clause [xvii] of that sub-section, in the case of an individual, any two "children" of such individual.
2[15B] "child", in relation to an individual, includes a step-child and an adopted child of that individual;
Leave a Reply
Your are not logged in . Please login to post replies