The Income-tax Act (ITA) offers significant tax benefits for salaried individuals through the Children's Educational Allowance (CEA) and tuition fee deductions under Section 80C. The CEA allows for a maximum exemption of ₹72,000 annually for tuition fees paid for two children, at a rate of ₹3,000 per month per child. Additionally, a hostel expenditure allowance of up to ₹9,000 per month per child can be claimed, totaling ₹2,16,000 annually. However, these benefits are only available under the old tax regime. Section 80C further allows parents or guardians to claim deductions of up to ₹1.5 lakh for actual tuition fees paid within a financial year. It's important to note that these deductions are not applicable for part-time courses or payments made by relatives other than parents. To claim these benefits, individuals must submit fee receipts and declare the payments in Form 12BB or during income tax return filing. Overall, the combined tax relief from both CEA and Section 80C can amount to ₹4.38 lakh.