Eligibility for Tuition Fee Tax Deduction under Section 80C

The following are the eligibility criteria for claiming tuition fee tax deduction under Section 80C of the Income Tax Act, 1961:

• The taxpayer must be an individual.
• The taxpayer must be a resident of India.
• The taxpayer must have paid the tuition fees for full-time education of any two children.
• The educational institution must be located in India.
• The educational institution must be recognized by the government.
• The tuition fees must be paid in cash or by cheque.
• The tuition fees must be paid directly to the educational institution.

The deduction under Section 80C is limited to ₹1.5 lakh per financial year. This means that you can only claim a deduction for a maximum of ₹1.5 lakh for all of the eligible expenses that you have incurred in a financial year.

To claim the deduction, you will need to keep the following documents:

• Proof of payment of tuition fees, such as a receipt from the educational institution.
• Proof of relationship with the child, such as a birth certificate or a school leaving certificate.
• Proof of the child's enrollment in full-time education, such as a copy of the child's admission letter or a transcript of the child's grades.

You can claim the deduction under Section 80C when you file your income tax return. You can either claim the deduction yourself or you can hire a tax advisor to help you.

Here are some additional things to keep in mind:

• The deduction under Section 80C is available for tuition fees paid for both the academic year and the pre-nursery and playschool years.
• The deduction is available for tuition fees paid to both government and private schools.
• The deduction is not available for tuition fees paid for part-time or correspondence courses.
• The deduction is not available for tuition fees paid for coaching or tuition outside of school hours.
• The deduction is not available for hostel fees, mess fees, library fees, stationery fees, sports fees, or other miscellaneous fees.

If you have any questions about the eligibility criteria or the deduction process, you should consult with a tax advisor.