21 March 2012
Dear sir, I am a Final Student.One of our client paid Tuition Fee of Rs 200000 through his Bank A/C on his 2 children.Can his wife claim deduction of Rs 100000 U/S 80C in her Return? One of my friend said that any person can claim only when he/she paid through her/his A/C.Is it right?
21 March 2012
No, because section says "any sum paid by an individual...". Here, wife has not paid, so 80C on account of tuition fee can't be claimed by her.