Explanation:

Many taxpayers do not have clear notion on how to apply income tax deductions on education expenses. Education expenses can come under separate categories. Different sections of the income tax apply for income tax deduction pertaining to separate types of education expenses. The tuition fee is included in the regular periodic school fees. The fee is payable monthly, quarterly or even yearly.
Expenses of school and college going children in India can be claimed by individual employed in India under section 10 (14) of the income tax act. Section 10 (14) provides tax benefit up to Rs 1200 per year per child up to two children for expenses on education including tuition fees. An individual taxpayer can claim tuition fee expense tax benefit for maximum two children under section 10. If an individual has a taxpaying spouse, then the spouse can claim for up to two more children.

Section 80 c has provisions for tax deduction benefits including tax benefits for tuition fees expenses. The maximum limit of income tax deduction allowed under section 80 c is Rs. 1.5 lakh. If the taxpayer has high tuition fees requirement or a top priority for the same as compared to other schemes eligible for income tax deductions under 80c, then s/he can claim entire 1.5 lakh income tax deduction for tuition fees alone. However, if the taxpayer has other priorities also like life insurance/investment/PF, then the entire income tax deduction limit up to 1.5 lakh needs to be distributed according to taxpayer’s priority.