Deductions in respect of children's education
67. (1) A person, being an individual or a Hindu undivided family, shall be allowed a deduction in respect of any sum actually paid during the financial year, if the sum is-
(a) paid as tuition fee to any university, college, school or other educational institution situated within India; and
(b) for the purpose of full-time education of any two children of such individual or Hindu undivided family.
(2) For the purposes of this section,-
(a) tuition fee shall not include any payment towards any development fees or donation or payment of similar nature;
(b) full time education shall include play schooling or pre-schooling.
