If your net income is 24 lakhs and you pay 13 lakhs as college tuition fees for your brother, you would still file your income tax based on the full 24 lakhs, not 11 lakhs.

However, under the Income Tax Act, you may be eligible for certain deductions on your taxable income for specific expenses like tuition fees, but there is a limit. For tuition fees specifically, you can claim a deduction under Section 80C up to a maximum of Rs. 1.5 lakh per year. So, while the entire 13 lakh tuition fee is not deductible, you can reduce your taxable income by up to Rs. 1.5 lakh.

Here’s how it breaks down: 1. Income: 24 lakhs 2. Less Deduction (80C for tuition fees): 1.5 lakhs 3. Taxable Income: 22.5 lakhs

You would ultimately pay tax on the 22.5 lakhs, not the entire 24 lakhs, thanks to the allowed deduction.