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Tax benefits for tuition fees of children

Section 10 and Section 80C of the Income Tax Act provide tax benefits for tuition fee

I'm working in a private company in Bangalore. My employer provide tax exemption of Rs 1,200 as tuition fee for one child and Rs 2,400 for 2 children in one financial year. However, my brother, who is a state government employee, has no such limit. Why this difference between private sector and government employees?
-R Kannan

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