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.... Act, 1980 w.e.f. 01-04-1981 before it was read as, "1[80FF. Deduction in respect of expenses on higher education in certain cases. - (1) Where an individual, who is a citizen of India and whose gross total income does not exceed twelve thousand rupees, has expended any sum during the previous year out of his income chargeable to tax for the full time education of a dependent, he shall, in ....

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.... to in clause (i), five hundred rupees in respect of each such dependent : Provided that where the individual has, during the previous year, incurred expenditure on the education of more than two dependents as aforesaid, the deduction under sub-section (1) shall be allowed only with reference to two such dependents as may be chosen by him. Explanation : For the purposes of this sub-section, - ....