Income tax exemtion on tution fees

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Querist : Anonymous

Querist : Anonymous (Querist)

03 October 2012 I have three questions. First can a wife claim exemption if the tution fees of child is paid from husband account? If No, then can she claim exemption if the account is joint but her salary did not come to this account? If answer to any of these questions is yes then the third question is if the fees paid is Rs.2 Lac and a single receipt is given by the Institution, then can both husband and wife separately claim Rs.1 Lac exemption. Any other guidance is also welcome. Thanks to all who are going to share their time and knowledge.

Dintakurthi Tirumala

Dintakurthi Tirumala (Expert)
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03 October 2012 As per my knowledge my answer is "NO" for all the three questions.

First of all i want to say one thing before giving explanation why i say "NO".

Chapter VIA deductions allowable to the parson from whose income the expenditure/investment made.

Now my explanation to your each question regarding with my answer.

1) There is straight way indicating the payment is made by the husband as well as payment made from the sources of income of Husband.

2) Even though joint account in that account there is no income related to the wife so no chance to prove the payment made from the wife's sources of income.

3) There is no separate receipts so it treat as payment made by the only one person.

However my answer is also Yes,But 100% risk is yours Because AO may not accept it at the time of assessment scrutiny or etc... due to the above reasons.
If have any evidence to prove such payment even though paid through husband account but the source of income is related to the wife then you can claim for all the three questions above. But this is very risky case as per my knowledge because there is no proper evidence may not available for the AO satisfication.
However wait for some other experts.

OM SAI SRI SAI JAI JAI SAI

Querist : Anonymous

Querist : Anonymous (Querist)

03 October 2012 Thanks. waiting for response from other experts