Can HUF claim deductions for tuition fees under Sec 80c?

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I have done a lot of searching on internet and have found many articles which say NO as well as YES to whether HUF can claim deduction for tuition fees under Section 80c!!

Can anyone tell whether

1. is deductions under Section 80c available to Individuals and HUF? or only Individuals?

2. Is tuition fees deduction under Section 80c available to Individuals and HUF? or only Individuals? (Very important question)
Replies (4)

1. Only Individual, for any two children of such individual.

2. Same as 1.

1. According to sec 80C(2)(xvii) tuition fee paid during the year will be allowed as a deduction under this section subject to a maximum of Rs.1,50,000. 
2. It needs mention that for claiming above deduction condition specified u/s 80C(4)('c) is relevant in here. It reads as 
" for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual"
from the above reading, it is clear that deduction towards tuition fee will be applicable only for two children of the Individual. 
3. HUF's cannot have children but can have only members. From the above condition, it is clear that sec 80C(2)(xvii) will apply only for Individual and not for HUF. 
4. Hence, tuition fee paid for children (subject to a maximum of 2 children) will only be allowed as deductions and this section will not be applicable for HUF. HUF cannot claim a deduction for payment of tuition fee as it has only members and not children. 
Please correct me if the above interpretation has an alternative view. 

If so then below is a link of Income Tax Department, Tax Calculator. When you open the link, select assessment year as 2019-2020, Status as HUF, and under deductions select TUITION FEES and enter amount of Rs 1,50,000. Then when you enter it shows the final deduction under the section and displays you can take the deduction.

https://www.incometaxindia.gov.in/Pages/tools/deduction-under-section-80c.aspx

In case of HUF, I guess the Karta or any of the members can use this deduction.
This is government website and it shows you can claim. Now which is final? Can you ask a CA or a tax specialist with my above message ?

Yes, you can!

First, Extract of the relevant part of the applicable provision SEC 80C followed by my thoughts.

80C. (1) In computing the total income of an assessee, being an individual or a Hindu undivided family, there shall be deducted, in accordance with and subject to the provisions of this section, the whole of the amount paid or deposited in the previous year, being the aggregate of the sums referred to in sub-section (2), as does not exceed one hundred and fifty thousand rupees.

80C. (2) (xvii) as tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission or thereafter, —

 (a) to any university, college, school or other educational institution situated within India;

 (b) for the purpose of full-time education of any of the persons specified in sub-section (4);

80C.(4) The persons referred to in sub-section (2) shall be the following, namely:—

 (c) for the purposes of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual.

My interpretation would be that, If Individual is claiming Deduction under 80C(2)(xvii) then max for 2 children however if HUF is claiming deduction under 80C(2)(xvii) then there is no cap on 2 children but overall cap of Rs 1.50 Lakhs.

I dont think this is restricting HUF from claiming deduction under 80C(2)(xvii) for following reasons, This is beneficial provision and curtailing any benefit would not be the intention and Sec 80C(1) starts with "an assessee, being an individual or a Hindu undivided family," meaning unless specifically prohibiting HUF I don't see why u should not take benefit. Also, Hindu Undivided Family (HUF) for AY 2022-2023 | Income Tax Department in the web link which gives various deductions enjoyed by HUF under 80C - specific mention of Tuition fees is listed. 


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