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Doubt about dependent child under sec 80c

sathya (student) (128 Points)

28 July 2016

if assesse is unmarried but he is paying tution fees relating to dependent child , whether he can claim deduction as per sec 80 C ,can any one explain me who & all covered under dependent child defination

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Deepak Gupta (CA Student) (15922 Points)
Replied 28 July 2016

Sec. 80C(4)(c) does not specify that for deduction of tuition fees child should be married, unmarried, dependent, independent, biological, adopted etc. Hence, you can claim the deduction.

Furthermore, child has been defined u/s 2(15B). It says that, “child, in relation to an individual, includes a step-child and an adopted child of that individual.”

sathya (student) (128 Points)
Replied 28 July 2016

Here assesse paid tution fees for his brother s son , whether he can claim deduction as per sec 80C

CA Harshal Totla (Chartered Accountant) (2229 Points)
Replied 28 July 2016

Interesting case. If assessee is unmarried how can he prove that he is father of such child?
Although, Income tax act does not contain any direct reference to such a relationship, definition of the word “child” u/s 2(15B) may perhaps support it. S. 2(15B) define “Child” includes stepchild & an adopted child.
Therefore, illegitimate child is not relative u/s 2(41) of Income Tax Act, 1961 hence no deduction can be claimed in respect of such child.

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Deepak Gupta (CA Student) (15922 Points)
Replied 28 July 2016

Above reply was given assuming that though the assessee is unmarried, he may have adopted the child.

Now after the clarification, if the assessee has paid the fee as solely being the uncle of the child, it doesn’t establish the relation of father and child with that individual. Hence, deduction cannot be claimed.

Kindly post all the facts of the query in the beginning itself so that it can be replied with more clarity.

CA Harshal Totla (Chartered Accountant) (2229 Points)
Replied 28 July 2016

You cannot claim deduction in respect of tution fees paid by you for your brother's son. You should mention full and proper facts of the case at the start itself to avoid confusion.