Tax planing

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simran420 (Querist)
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02 August 2016 I am a article,
During Audit, Accountant put a question on me that a single person filled 3 income tax returns :-
1. him/herself & claim 2.5 lakh limit..
2. create HUF & claim additional 2.5 lakh limit..
3. "xxxxx" & claim additional 2.5 lakkh limit..
so, the question is "xxxxx" ??
There was some personal reason for which i can't forward this question to my C.A...
thanks in Advance

simran420

simran420 (Querist)
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06 August 2016 waiting for a reply...

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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26 July 2025 Hey! So, the person has filed three ITRs and claimed deductions under Section 80C (2.5 lakh each) for:

1. Himself/herself (individual limit)
2. HUF (Hindu Undivided Family) — separate entity, so separate limit
3. "xxxxx" — some other entity or maybe a trust, firm, or something else?

Usually, apart from the individual and HUF, no *other* entity can claim the same 80C deduction for the *same* person’s income. So the question is probably about what this “xxxxx” entity is.

**Some possibilities:**

* If it’s a **firm or company**, it’s a separate taxpayer and can claim 80C for its own income, but the individual cannot claim 80C again for the same investments.
* If it’s a **trust or AOP (Association of Persons)**, again it’s separate but not related to the individual’s 80C claim.
* If it’s a **clubbed family member** like spouse or minor child, then that’s a different limit.
* But **if the same individual is trying to claim 80C multiple times for the same investments across different returns**, that’s **not allowed**.

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If you can’t tell your CA, my guess is the question is about whether “xxxxx” is a valid separate entity to claim additional deduction.

**Bottom line:** One individual gets only one 80C limit of Rs. 2.5 lakh. HUF gets separate limit. Any other claim needs to be a separate taxpayer and genuine.

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