Insertion of New Section 80FF

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....idual, 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 accordance with and subject to the provisions of this section, be allowed a deduction of the amount specified in sub-section (2) in the computation of his tota....

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....ture 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, - (a) "dependent", in relation to an individual, means a child, brother or sister of the individual, wholly or mainly dependent on the individual; ....