80c


This query is : Resolved 

21 August 2012 husband is filing his itr, is showing his total income only 165000. he has deduction of 80c of rs 56000 in his name (but actually paid by his wife) but he does not want to show it because his income is less than 180000.

but his wife has total income Rs 237000 she also have deduction of 80c in her name of Rs. 15000,

Question- is whife can take deduction of 80c of husband which is not used by husband but accualy paid by her

avneesh.bibhu@gmail.com

21 August 2012 wife can take deduction of 80c for Rs56000 & 15000.

21 August 2012 1)Under section 80C deduction allowable either paid for their self/spouse/childrens.

2) Deduction allowable to the person from whose source of income met to the payment.

3) So if the payment is made through cash then we can use the deduction where you want i.e from whose income we want because for cash payments payment basis is available in our hands so we can change/convert it as our favour.

4) As per this section deduction allowable to the person to whose actually paid so if the payment made trough bank account then from whose account the payment made their only get the deduction.

Based on above explanation the wife can claim deduction in regards of investments/payments in the name of husband if the payment made by the cash or through bank account of wife.

You are saying actually payment made by the wife so wife shall be claim deduction U/S 80C.

OM SAI SRI SAI JAI JAI SAI


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