Tuition fees deduction can be claimed by an individual under section 80C of the Income Tax Act, 1961. Any sum paid as tuition fees (not including any payment towards development fees/ donation/payment of similar nature), whether at the time of admission or otherwise to any university/college/educational institution situated in India for full time education of any two children of an individual is qualified for deduction u/s 80C of the Income Tax Act, 1961. Full time education includes any educational course offered by any university, college, school or other educational institution to a student who is enrolled full-time for the said course. Full time education includes even play-school activities, pre-nursery and nursery classes. The amount allowable as tuition fees shall include any payment of fee to any university, college, school or other educational institution in India except the amount representing payment in the nature of development fees or donation or payment of similar nature. Deduction for tuition fees is available up to Rs. 100,000 /- and the limit of one lac is total limit u/s 80C for all type of savings plus section 80CCC (pension policy) plus section 80CCD (Contributory Pension Plan). Means the aggregate amount of deduction under above referred sections cannot exceed Rs. 100,000/-. Deduction u/s 80C regarding tuition fees is available to individual assessee and not for HUF and this deduction is available for any two children. One must know the fact that if the assessee has paid tuition fees for his studies or for studies of spouse, he will not be eligible to claim the said fees as deduction u/s 80C. Moreover, mother and father both can take the benefit of deduction u/s 80 C for amount paid by them respectively that means husband and wife both have a separate limit of two children each, so they can claim deduction for two children each. Tax Returns for Financial Year 2010 -11 (March 2011) has started. Request you to please visit Taxmantra.com or mail us Form16/ Salary Certificate and details of other income, at info@taxmantra.com . We would take it from there to file your return of income. Taxmantra.com provides complete online taxation solutions for individuals ( Tax Returns + Tax Support + Tax Planning ) – please see this – Services Offered. Taxmantra.com- Providing Complete Online Tax Solutions for Individuals, Not Just Returns.