Tution fee claim

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rajesh jain (Querist)
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27 December 2016 whether a husband and wife both can claim tution fee paid for one & only one child if 1.tution fee more than 300000 2.tution fee paid 50% by husband &50% by wife or paid 1st nd iind semester separately by each. 3.tution fee paid thru hUF file for one nd only child. 4. could tution could be claimef by all 3 e.g. husband,wife & Huf. Rajesh Jain. Chattisgarh

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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27 December 2016 Both husband and wife can claim deduction if they pay 50% each from their taxable income.

rajesh jain

rajesh jain (Querist)
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27 December 2016 sir plz give some hint for following 1. the tax liability in whose hand if paid from joint account 2. if paid from Huf a/c 3. whether all three 1.huf 2. husband 3. wife can claim tution fee

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Let's break down your queries one by one regarding **tuition fee claims under Section 80C**:

### 1. Can both husband and wife claim tuition fee paid for one child?

* **Yes, both husband and wife can claim the deduction**, but **only to the extent of the actual amount paid by each from their taxable income**.
* If the total tuition fee is Rs. 3,00,000 and husband and wife each pay 50% (Rs. 1,50,000 each), **each can claim Rs. 1,50,000** under 80C, subject to the overall limit of Rs. 1.5 lakh per person.
* If one pays 1st semester and other pays 2nd semester, that is still split payments, so both can claim their respective amounts.

### 2. Tax liability if paid from a joint account?

* When tuition fees are paid from a **joint account**, the **tax authorities generally attribute the deduction to the person whose income the fees can be reasonably linked to**.
* Usually, the **person who actually incurred the expense or whose income has been used to fund the joint account** should claim the deduction.
* If not properly allocated, it may lead to dispute or disallowance. It's safer to document who paid how much.

### 3. Tuition fee paid through HUF account – can HUF claim the deduction?

* **No**, an **HUF cannot claim deduction for tuition fees under Section 80C** because:

* The deduction is allowed to an **individual** taxpayer only.
* HUF is a separate taxable entity, and payment for the education of a member’s child (who is a **relative of individual members**) **does not qualify** for deduction in HUF’s hands.
* So, tuition fees paid by HUF for a child cannot be claimed by the HUF.

### 4. Can all three (HUF, husband, wife) claim tuition fees for the same child?

* **No**.
* Only the **individual(s) who have actually paid the tuition fee from their taxable income can claim the deduction**.
* Since HUF cannot claim it, **only husband and/or wife can claim the amount proportionate to their actual payment**.
* Claiming by all three would be considered **double or triple claiming**, which is not allowed.

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### Summary:

| Scenario | Can Claim Deduction? |
| ------------------------------- | ------------------------------------- |
| Husband pays part of fee | Yes, to the extent paid |
| Wife pays part of fee | Yes, to the extent paid |
| Paid from joint account | Claim by person whose income funds it |
| Paid by HUF | No |
| Claimed by HUF + Husband + Wife | No (only individual(s) paying) |

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If you want, I can help draft a formal note or point you to relevant rulings/circulars on this. Would you like that?

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