09 October 2014
no only person in whose name FDR is made can avail benefit u/s 80C. If FDR is made in joint name,first name first name on it must of assessee who want to claim deduction.
09 October 2014
Husband can't take deduction u/s 80C.
PS:- 1.To get eligibility u/s 80C deposit should be under BANK TERM DEPOSIT SCHEME, 2006.
2. Deposit in joint names is permitted vide proviso to rule 4 of the said scheme, and deduction can be claimed by the person whose name appears first in the receipt.
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