New Delhi, July 29 -- If you are looking to file your income tax returns, here is a look at how spending on certain items can help you save taxes. These deductions are available under the old tax regime.

Under section 80C, the taxpayer can claim a deduction on education expenses-tuition fees. These could be related to any educational institution-university, college, or school-situated within India. This doesn't include any other payments such as development fees, donations, etc. The tuition fees could be paid on behalf of spouse or children.

"This is available for any full-time education programme only. It is available for maximum two children. This deduction can help tax-payers, especially who don't have any other eligible items under ...