Who is eligible for claiming deduction under section 80C for payment of tuition Fees?


Akshara Akshara
Answered on February 05,2020

Deduction for payment of Tuition fees is available only to an Individual assessee and not to a HUF assessee. The deduction is available for any sum paid as tuition fee for full time education of his/her children. The deduction can be claimed for the maximum of two children. Children shall include even adopted and step children.Furthermore, payment made for the education of himself/herself (Individual assesse) or spouse or  any member of the HUF is not eligible for deduction under section 80C. There is no defined age limit of children for claiming deduction of tuition fees.