Section 80c provides that an individual can claim deduction under section 80c for the amount of ‘Tution Fee’ paid for his children. How much amount? The answer is the limit of section 80c. Since the total limit under section 80c in Rs 100000, deduction for tuition fee paid is available upto the amount of Rs 100000. Since only individuals can have children, this deduction is available to individuals and not HUF.
The tuition fee deduction is available for upto two children per assessee. If an individual pays tution fee for more than two children, he will be granted deduction under section 80c only for two children. Since its available per assessee, both husband and wife can claim deduction for tution fee for two children each.
Deduction for tuition fee paid is only for children education and not the education of the assessee himself. That is to say, if the assessee pays tuition fee for himself, the expenditure will not be eligible for deduction under section 80c.
Deduction for tuition fee is available on tuition fee ‘paid’. That means tuition fees paid can relate to any period. It could be an advance payment and it could be an arrear paid as well. Both will be eligible for deduction under section 80c.
The deduction is available for a full time course, it means that deduction will not be available for private coaching etc. moreover the fees should be paid to school, colleges and other education institutions. Pre-nursery, play school and nursery class fees is also covered under section 80C. this deduction for tuition fee is not allowed on any part time course.
Section 80c is silent on the legality of the children for whom the payment has been made, therefore the deduction will be eligible even if the child is not a biological child or a legal child. E.g. tuition fee paid for adopted child’s education is available for deduction.