BY A STAFF REPORTER: Finance Minister Nirmala Sitharaman will present the Union Budget 2023-24 in the Lok Sabha on February 1. Earlier, the middle class has demanded a lot from the government. The middle class is demanding transfer of tuition fees of children to a separate provision from Section 80C of the Income Tax Act. The provision already deals with a lot of things including investment/expenditure and its limit is Rs 1.5 lakh.