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Deduction under 80 c

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(Querist)
10 January 2015 If husband has taken a lic in his name and payment is made by him can his wife claim deduction of lic in her return or not
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CA Nitin K. Varshney

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CA Nitin K. Varshney (Expert)
10 January 2015 dear pratik,
his wife can claim deduction of lic if paid in cash. if the books of accounts are not maintained and premium is paid in cash. anyone of two can claim d deduction of lic us 80C.

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